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Company Registration No. 09448671 (England and Wales)
Moonster Products Ltd Unaudited accounts for the year ended 29 February 2024
Moonster Products Ltd Company Information for the year ended 29 February 2024
Directors
N von Enzberg M Bleinroth M Geyer
Company Number
09448671 (England and Wales)
Registered Office
14 Priory Lane Bracknell Berkshire RG42 2JT United Kingdom
Accountants
Thames Bridge Accountants 60 Oak Tree Road Marlow Buckinghamshire SL7 3EQ
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Moonster Products Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
39,924 
50,652 
Tangible assets
- 
40,688 
39,924 
91,340 
Current assets
Inventories
860,576 
1,008,601 
Debtors
207,231 
109,381 
Cash at bank and in hand
901,050 
753,148 
1,968,857 
1,871,130 
Creditors: amounts falling due within one year
(303,946)
(297,468)
Net current assets
1,664,911 
1,573,662 
Net assets
1,704,835 
1,665,002 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,704,735 
1,664,902 
Shareholders' funds
1,704,835 
1,665,002 
For the year ending 29 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by
M Geyer Director Company Registration No. 09448671
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Moonster Products Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
Moonster Products Ltd is a private company, limited by shares, registered in England and Wales, registration number 09448671. The registered office is 14 Priory Lane, Bracknell, Berkshire, RG42 2JT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Straight Line
Motor vehicles
20% Straight Line
Computer equipment
33 1/3% Straight Line
Intangible fixed assets
Intangible assets comprise the companies investments in Trademarks, Copyrights, and website development, which the directors consider to have a expected useful economic value to the company of at least 5 years. The assets are initially recognised at cost, and amortised over 5 years, subject to regular review of the remaining economic life.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a the inbound freight required to transport stock from the producer into the company warehouse. Inventory includes both warehouse stock, and goods on the water from suppliers, for which the company has been invoiced.
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Moonster Products Ltd Notes to the Accounts for the year ended 29 February 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 March 2023
53,636 
At 29 February 2024
53,636 
Amortisation
At 1 March 2023
2,984 
Charge for the year
10,728 
At 29 February 2024
13,712 
Net book value
At 29 February 2024
39,924 
At 28 February 2023
50,652 
Intangible assets comprise the companies investments in Trademarks, Copyrights, and website development, which the directors consider to have a expected useful economic value to the company of at least 5 years. The assets are initially recognised at cost, and amortised over 5 years, subject to regular review of the remaining economic life.
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2023
26,798 
35,580 
5,275 
67,653 
Additions
- 
- 
933 
933 
Disposals
(26,798)
(35,580)
(6,208)
(68,586)
At 29 February 2024
- 
- 
- 
- 
Depreciation
At 1 March 2023
6,678 
18,383 
1,904 
26,965 
Charge for the year
2,010 
5,337 
1,551 
8,898 
On disposals
(8,688)
(23,720)
(3,455)
(35,863)
At 29 February 2024
- 
- 
- 
- 
Net book value
At 29 February 2024
- 
- 
- 
- 
At 28 February 2023
20,120 
17,197 
3,371 
40,688 
6
Inventories
2024 
2023 
£ 
£ 
Finished goods
860,576 
1,008,601 
860,576 
1,008,601 
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Moonster Products Ltd Notes to the Accounts for the year ended 29 February 2024
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
125,557 
109,381 
Other debtors
81,674 
- 
207,231 
109,381 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
33,165 
32,742 
Trade creditors
166,212 
136,938 
Taxes and social security
98,549 
127,362 
Other creditors
235 
380 
Loans from directors
- 
46 
Accruals
5,785 
- 
303,946 
297,468 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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