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REGISTERED NUMBER: 03301274 (England and Wales)












BLUE MOON ENTERPRISES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






BLUE MOON ENTERPRISES LIMITED (REGISTERED NUMBER: 03301274)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLUE MOON ENTERPRISES LIMITED

COMPANY INFORMATION
for the year ended 30 June 2024







DIRECTOR: E Miskelly





SECRETARY: Ms V Mejevitch





REGISTERED OFFICE: 38 Filmer Road
FULHAM
London
SW6 7JL





REGISTERED NUMBER: 03301274 (England and Wales)





ACCOUNTANTS: Shaw Gibbs Limited
Wey Court West
Union Road
Farnham
Surrey
GU9 7PT

BLUE MOON ENTERPRISES LIMITED (REGISTERED NUMBER: 03301274)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 - 13,906
- 13,906

CURRENT ASSETS
Debtors 6 7,042 192
Cash at bank 566,944 492,267
573,986 492,459
CREDITORS
Amounts falling due within one year 7 (20,179 ) (9,131 )
NET CURRENT ASSETS 553,807 483,328
TOTAL ASSETS LESS CURRENT
LIABILITIES

553,807

497,234

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 553,806 497,233
SHAREHOLDERS' FUNDS 553,807 497,234

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

BLUE MOON ENTERPRISES LIMITED (REGISTERED NUMBER: 03301274)

BALANCE SHEET - continued
30 June 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 30 January 2025 and were signed by:





E Miskelly - Director


BLUE MOON ENTERPRISES LIMITED (REGISTERED NUMBER: 03301274)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2024

1. STATUTORY INFORMATION

Blue Moon Enterprises 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

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 costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Revenue
Revenue - described as turnover - is the value of work (net of VAT) performed during the year with respect to services. Revenue is recognised when the company obtains the right to consideration.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

BLUE MOON ENTERPRISES LIMITED (REGISTERED NUMBER: 03301274)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 July 2023
and 30 June 2024 1,208
DEPRECIATION
At 1 July 2023
and 30 June 2024 1,208
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST OR VALUATION
At 1 July 2023 13,906
Disposals (13,076 )
Share of profit/(loss) 369
Revaluations (833 )
Exchange differences (366 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 13,906

Cost or valuation at 30 June 2024 is represented by:

Unlisted
investments
£   
Valuation in 2023 (6,247 )
Valuation in 2022 (5,027 )
Valuation in 2021 (1,082 )
Cost 12,356

BLUE MOON ENTERPRISES LIMITED (REGISTERED NUMBER: 03301274)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024

5. FIXED ASSET INVESTMENTS - continued

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 26,261 26,261

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments and accrued income 7,042 -
Prepayments - 192
7,042 192

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 11,571 677
VAT 5,641 4,122
Directors' current accounts 67 1,532
Accrued expenses 2,900 2,800
20,179 9,131

8. CALLED UP SHARE CAPITAL

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

9. RESERVES
Retained
earnings
£   

At 1 July 2023 497,233
Profit for the year 72,506
Dividends (15,100 )
Unrealised gain and losses (833 )
At 30 June 2024 553,806

BLUE MOON ENTERPRISES LIMITED (REGISTERED NUMBER: 03301274)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2024

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

2024 2023
£    £   
E Miskelly
Balance outstanding at start of year 1,532 2,497
Amounts advanced 170,213 128,965
Amounts repaid (171,678 ) (129,930 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 67 1,532