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Company No: 13613325 (England and Wales)

MOON TREE ESHER LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH THE REGISTRAR

MOON TREE ESHER LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024

Contents

MOON TREE ESHER LIMITED

COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
MOON TREE ESHER LIMITED

COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
DIRECTORS A M Boggis
O M Boggis
R A Boggis
REGISTERED OFFICE Spurs Acre Farm Wallage Lane
Rowfant
Crawley
RH10 4NJ
United Kingdom
COMPANY NUMBER 13613325 (England and Wales)
ACCOUNTANT Shaw Gibbs Limited
Salatin House
19 Cedar Road
Sutton
SM2 5DA
MOON TREE ESHER LIMITED

BALANCE SHEET

AS AT 30 SEPTEMBER 2024
MOON TREE ESHER LIMITED

BALANCE SHEET (continued)

AS AT 30 SEPTEMBER 2024
Note 2024 2023
£ £
Current assets
Stocks 3 1,775,487 33,067
Debtors 4 876 2,381
Cash at bank and in hand 5 919 118,306
1,777,282 153,754
Creditors: amounts falling due within one year 6 ( 1,779,993) ( 155,440)
Net current liabilities (2,711) (1,686)
Total assets less current liabilities (2,711) (1,686)
Net liabilities ( 2,711) ( 1,686)
Capital and reserves
Called-up share capital 7 60 60
Profit and loss account ( 2,771 ) ( 1,746 )
Total shareholders' deficit ( 2,711) ( 1,686)

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Moon Tree Esher Limited (registered number: 13613325) were approved and authorised for issue by the Board of Directors on 17 February 2025. They were signed on its behalf by:

A M Boggis
Director
MOON TREE ESHER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
MOON TREE ESHER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2024
1. Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise
stated.

General information and basis of accounting

Moon Tree Esher Limited (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page
1. The nature of the company’s operations and its principal activities are set out in the directors' report on page 2.

Going concern

The directors have considered financial projections for the company over the foreseeable future and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly , they continue to adopt the going concern policy.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial
statements are presented in pound sterling (£).

Critical judgements and key sources of estimation uncertainties

There were no key sources of estimation uncertainties or critical judgements made by the directors in the process of applying the company’s accounting policies with significant effect on the amounts recognised in the financial statements.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.

Receivables

Receivables are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Receivables are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the
impairment of receivables is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their
present location and condition. At each reporting date, inventories are assessed for impairment. If inventories are impaired, the carrying amount is reduced to its selling price less costs to complete and
sell; the impairment loss is recognised immediately in profit or loss.

Payables

Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does
not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement
for at least twelve months after the reporting date, they are presented as non-current liabilities.

Payables are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between
the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financialinstruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value.

2. Employees

2024 2023
Number Number
The average number of persons employed by the Company during the year, including directors 0 0

3. Stocks

2024 2023
£ £
Work in progress 1,775,487 33,067

4. Debtors

2024 2023
£ £
VAT recoverable 0 2,381
Other debtors 876 0
876 2,381

5. Cash and cash equivalents

2024 2023
£ £
Cash at bank and in hand 919 118,306

6. Creditors: amounts falling due within one year

2024 2023
£ £
Amounts owed to directors 849,940 149,940
Accruals 525 500
Other creditors 929,528 5,000
1,779,993 155,440

7. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
60 Ordinary shares of £ 1.00 each 60 60