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Company Registration No. 13822672 (England and Wales)
SPOON FROM THE MOON LTD Unaudited accounts for the year ended 31 December 2024
SPOON FROM THE MOON LTD Unaudited accounts Contents
Page
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SPOON FROM THE MOON LTD Company Information for the year ended 31 December 2024
Director
Henrikas Stunza
Company Number
13822672 (England and Wales)
Registered Office
9 HOLLINGTON CRESCENT BIRMINGHAM B33 9LS ENGLAND
Accountants
MQplus LTD 109a Main Road Romford RM2 5EL
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SPOON FROM THE MOON LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,137 
7,814 
Current assets
Inventories
4,999 
5,198 
Debtors
- 
15,240 
Cash at bank and in hand
34,549 
40,240 
39,548 
60,678 
Creditors: amounts falling due within one year
(6,744)
(5,059)
Net current assets
32,804 
55,619 
Total assets less current liabilities
38,941 
63,433 
Creditors: amounts falling due after more than one year
- 
(27,514)
Net assets
38,941 
35,919 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
38,841 
35,819 
Shareholders' funds
38,941 
35,919 
For the year ending 31 December 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 director acknowledges his 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 and authorised for issue on 27 January 2025 and were signed on its behalf by
Henrikas Stunza Director Company Registration No. 13822672
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SPOON FROM THE MOON LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
SPOON FROM THE MOON LTD is a private company, limited by shares, registered in England and Wales, registration number 13822672. The registered office is 9 HOLLINGTON CRESCENT, BIRMINGHAM, B33 9LS, ENGLAND.
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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
6,160 
1,549 
4,855 
12,564 
Additions
- 
- 
1,045 
1,045 
At 31 December 2024
6,160 
1,549 
5,900 
13,609 
Depreciation
At 1 January 2024
2,464 
395 
1,891 
4,750 
Charge for the year
1,232 
310 
1,180 
2,722 
At 31 December 2024
3,696 
705 
3,071 
7,472 
Net book value
At 31 December 2024
2,464 
844 
2,829 
6,137 
At 31 December 2023
3,696 
1,154 
2,964 
7,814 
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SPOON FROM THE MOON LTD Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
10,000 
Amounts falling due after more than one year
Other debtors
- 
5,240 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,007 
1,481 
Taxes and social security
2,012 
3,578 
Loans from directors
(1,275)
- 
6,744 
5,059 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
112 
Taxes and social security
- 
7,298 
Loans from directors
- 
20,104 
- 
27,514 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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