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Registered Number: 08595289
England and Wales

 

 

 

INFINITE MOON LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Report to the directors on the preparation of the unaudited statutory accounts of Infinite Moon Limited for the year ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Infinite Moon Limited for the year ended 31 July 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of Infinite Moon Limited, as a body, in accordance with the terms of our engagement letter dated 28 April 2025 Our work has been undertaken solely to prepare for your approval the accounts of Infinite Moon Limited and state those matters that we have agreed to state to the Board of Directors of Infinite Moon Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Infinite Moon Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Infinite Moon Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Infinite Moon Limited. You consider that Infinite Moon Limited is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of Infinite Moon Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
JGTAX LLP
30 Churchill Place
Canary Wharf
London
E14 5RE
28 April 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,499    1,832 
1,499    1,832 
Current assets      
Stocks 107,460    94,680 
Debtors: amounts falling due within one year 18,071    18,202 
Cash at bank and in hand 1,984    2,187 
127,515    115,069 
Creditors: amount falling due within one year (245,472)   (173,626)
Net current assets (117,957)   (58,557)
 
Total assets less current liabilities (116,458)   (56,725)
Creditors: amount falling due after more than one year (50,000)   (50,000)
Net assets (166,458)   (106,725)
 

Capital and reserves
     
Called up share capital 4 2,000    2,000 
Profit and loss account (168,458)   (108,725)
Shareholders' funds (166,458)   (106,725)
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 28 April 2025 and were signed by:


-------------------------------
Wei Xie
Director
2
General Information
Infinite Moon Limited is a private company, limited by shares, registered in England and Wales, registration number 08595289, registration address 48 Hazel Way, London, SE1 5XN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 August 2023 3,173    3,173 
Additions 435    435 
Disposals  
At 31 July 2024 3,608    3,608 
Depreciation
At 01 August 2023 1,341    1,341 
Charge for year 768    768 
On disposals  
At 31 July 2024 2,109    2,109 
Net book values
Closing balance as at 31 July 2024 1,499    1,499 
Opening balance as at 01 August 2023 1,832    1,832 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
500 Class A shares of £4.00 each 2,000    2,000 
2,000    2,000 

3