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REGISTERED NUMBER: 04318915 (England and Wales)





MOON PREDICTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024






MOON PREDICTIONS LIMITED (REGISTERED NUMBER: 04318915)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOON PREDICTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: Ms S E Moon
Mr C M Moon
Miss S H Moon



SECRETARY: Ms S E Moon



REGISTERED OFFICE: 7 St John Street
Mansfield
Nottinghamshire
NG18 1QH



REGISTERED NUMBER: 04318915 (England and Wales)



ACCOUNTANTS: ApC
Chartered Accountants
7 St John Street
Mansfield
Nottinghamshire
NG18 1QH



BANKERS: HSBC
1 Lemming Street
Mansfield
Nottinghamshire
NG18 1LU

MOON PREDICTIONS LIMITED (REGISTERED NUMBER: 04318915)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 38,708 48,385
Tangible assets 6 115,946 151,279
154,654 199,664

CURRENT ASSETS
Debtors 7 342,049 345,572
Cash at bank and in hand 1,021,858 849,552
1,363,907 1,195,124
CREDITORS
Amounts falling due within one year 8 178,633 120,538
NET CURRENT ASSETS 1,185,274 1,074,586
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,339,928

1,274,250

CREDITORS
Amounts falling due after more than one
year

9

(68,911

)

(74,911

)

PROVISIONS FOR LIABILITIES (28,945 ) (37,769 )
NET ASSETS 1,242,072 1,161,570

CAPITAL AND RESERVES
Called up share capital 10 590 590
Capital redemption reserve 510 510
Retained earnings 1,240,972 1,160,470
SHAREHOLDERS' FUNDS 1,242,072 1,161,570

MOON PREDICTIONS LIMITED (REGISTERED NUMBER: 04318915)

BALANCE SHEET - continued
31 OCTOBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 24 February 2025 and were signed on its behalf by:





Ms S E Moon - Director


MOON PREDICTIONS LIMITED (REGISTERED NUMBER: 04318915)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024


1. STATUTORY INFORMATION

Moon Predictions 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
Accrued Income:
The directors provide for the expected income which is due from the telephone lines, but not received until after the year end as this income has been generated during the financial year.

The other significant judgements and estimates are detailed in the accounting policies.

Turnover
Turnover represents the value excluding Value Added Tax of the provision of Clairvoyant, Medium and Psychic services provided to customers during the year. In respect of Clairvoyant, Medium and Psychic services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

MOON PREDICTIONS LIMITED (REGISTERED NUMBER: 04318915)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


3. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

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.

MOON PREDICTIONS LIMITED (REGISTERED NUMBER: 04318915)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


3. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 8 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 96,770
AMORTISATION
At 1 November 2023 48,385
Amortisation for year 9,677
At 31 October 2024 58,062
NET BOOK VALUE
At 31 October 2024 38,708
At 31 October 2023 48,385

MOON PREDICTIONS LIMITED (REGISTERED NUMBER: 04318915)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


6. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 November 2023 43,762 183,724 227,486
Additions 1,582 - 1,582
At 31 October 2024 45,344 183,724 229,068
DEPRECIATION
At 1 November 2023 30,275 45,932 76,207
Charge for year 2,466 34,449 36,915
At 31 October 2024 32,741 80,381 113,122
NET BOOK VALUE
At 31 October 2024 12,603 103,343 115,946
At 31 October 2023 13,487 137,792 151,279

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by related parties 311,000 311,000
Prepayments and accrued income 31,049 34,572
342,049 345,572

MOON PREDICTIONS LIMITED (REGISTERED NUMBER: 04318915)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,684 8,391
Corporation tax 111,233 48,673
Social security and other taxes 4,038 -
VAT 46,608 55,809
Other creditors 88 120
Directors' current accounts 541 1,594
Accruals and deferred income 6,441 5,951
178,633 120,538

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other loans - 1-2 years 6,000 6,000
Other loans - more than 5 year 62,911 68,911
68,911 74,911

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
490 Ordinary shares £1 490 490
80 Ordinary B shares £1 80 80
20 Ordinary C shares £1 20 20
590 590