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Registered Number: 14820634


 

 

 

VICTORIAN MOON LTD


Abridged Accounts
 


Period of accounts

Start date: 22 April 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 4,875 
Tangible fixed assets 4 17,510 
22,385 
Current assets    
Debtors 2,500 
Cash at bank and in hand 21,117 
23,617 
Creditors: amount falling due within one year (2,494)
Net current assets 21,123 
 
Total assets less current liabilities 43,508 
Creditors: amount falling due after more than one year (22,000)
Net assets 21,508 
 

Capital and reserves
   
Called up share capital 1 
Profit and loss account 21,507 
Shareholders' funds 21,508 
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 16 January 2025 and were signed by:


-------------------------------
Viktorija BUROVA
Director
1
General Information
VICTORIAN MOON LTD is a private company, limited by shares, registered in , registration number 14820634, registration address 49, Fleet Street, Torquay, TQ2 5DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2.

Average number of employees

Average number of employees during the period was 8.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 22 April 2023  
Additions 5,000    5,000 
Disposals  
At 30 April 2024 5,000    5,000 
Amortisation
At 22 April 2023  
Charge for period 125    125 
On disposals  
At 30 April 2024 125    125 
Net book values
At 30 April 2024 4,875    4,875 
At 21 April 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 22 April 2023    
Additions 8,333    10,000    18,333 
Disposals    
At 30 April 2024 8,333    10,000    18,333 
Depreciation
At 22 April 2023    
Charge for period 374    449    823 
On disposals    
At 30 April 2024 374    449    823 
Net book values
Closing balance as at 30 April 2024 7,959    9,551    17,510 
Opening balance as at 22 April 2023    


2