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REGISTERED NUMBER: 06026433 (England and Wales)















Financial Statements

for the Year Ended 30 April 2024

for

MODERNA LIMITED

MODERNA LIMITED (REGISTERED NUMBER: 06026433)

Contents of the Financial Statements
for the Year Ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MODERNA LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTOR: L Hayes





REGISTERED OFFICE: Dyke Nook
Hebden Bridge
Oxenhope
West Yorkshire
BD22 9QE





REGISTERED NUMBER: 06026433 (England and Wales)





ACCOUNTANTS: Rawse, Varley & Co
Chartered Accountants
Lloyds Bank Chambers
Hustlergate
Bradford
BD1 1UQ

MODERNA LIMITED (REGISTERED NUMBER: 06026433)

Balance Sheet
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,627 25,217
Investments 5 100,000 -
Investment property 6 639,332 593,260
764,959 618,477

CURRENT ASSETS
Debtors 7 354,860 391,465
Cash at bank 222,985 299,348
577,845 690,813
CREDITORS
Amounts falling due within one year 8 180,022 197,357
NET CURRENT ASSETS 397,823 493,456
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,162,782

1,111,933

PROVISIONS FOR LIABILITIES 4,878 4,558
NET ASSETS 1,157,904 1,107,375

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 1,157,804 1,107,275
SHAREHOLDERS' FUNDS 1,157,904 1,107,375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

MODERNA LIMITED (REGISTERED NUMBER: 06026433)

Balance Sheet - continued
30 April 2024


The 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.

The financial statements were approved by the director and authorised for issue on 14 January 2025 and were signed by:





L Hayes - Director


MODERNA LIMITED (REGISTERED NUMBER: 06026433)

Notes to the Financial Statements
for the Year Ended 30 April 2024


1. STATUTORY INFORMATION

Moderna Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover comprises rent and service charges receivable together with the sales value of goods and other services supplied for the year, exclusive of value added tax.

Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation.

Depreciation is calculated on a straight line basis to write off the assets over their estimated useful lives at the following annual rates:

Leasehold improvements - 10% of cost
Fixtures and equipment - 20% of cost
Motor vehicles - 25% reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension contributions
Contributions to the director's personal pension arrangements are charged against profit in the period in which they are paid.

MODERNA LIMITED (REGISTERED NUMBER: 06026433)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant,
equipment
and
vehicles
£   
COST
At 1 May 2023 317,057
Additions 8,294
At 30 April 2024 325,351
DEPRECIATION
At 1 May 2023 291,840
Charge for year 7,884
At 30 April 2024 299,724
NET BOOK VALUE
At 30 April 2024 25,627
At 30 April 2023 25,217

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 100,000
At 30 April 2024 100,000
NET BOOK VALUE
At 30 April 2024 100,000

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023 593,260
Additions 46,072
At 30 April 2024 639,332
NET BOOK VALUE
At 30 April 2024 639,332
At 30 April 2023 593,260

MODERNA LIMITED (REGISTERED NUMBER: 06026433)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 36,026 99,544
Other debtors 250,000 250,000
Prepayments and accrued income 68,834 41,921
354,860 391,465

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 47,902 53,966
Corporation tax 16,631 29,277
Social security and other taxes 2,464 58,368
Other creditors 55,370 39,870
Directors' current accounts 51,380 11,080
Accruals and deferred income 6,275 4,796
180,022 197,357

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100

10. RESERVES
Retained
earnings
£   

At 1 May 2023 1,107,275
Profit for the year 50,529
At 30 April 2024 1,157,804