Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-312025-05-12trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-08-18falseNo description of principal activity1false 15080889 2023-08-17 15080889 2023-08-18 2024-12-31 15080889 2022-08-18 2023-08-17 15080889 2024-12-31 15080889 c:Director1 2023-08-18 2024-12-31 15080889 d:CurrentFinancialInstruments 2024-12-31 15080889 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15080889 d:ShareCapital 2024-12-31 15080889 d:RetainedEarningsAccumulatedLosses 2024-12-31 15080889 c:FRS102 2023-08-18 2024-12-31 15080889 c:AuditExempt-NoAccountantsReport 2023-08-18 2024-12-31 15080889 c:FullAccounts 2023-08-18 2024-12-31 15080889 c:PrivateLimitedCompanyLtd 2023-08-18 2024-12-31 15080889 e:PoundSterling 2023-08-18 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 15080889









MOONBEAM RECORDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
MOONBEAM RECORDINGS LIMITED
REGISTERED NUMBER: 15080889

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
17,355

Cash at bank and in hand
 5 
4,778

  
22,133

Creditors: amounts falling due within one year
 6 
(60,069)

Net current (liabilities)/assets
  
 
 
(37,936)

Total assets less current liabilities
  
(37,936)

  

Net (liabilities)/assets
  
(37,936)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(37,937)

  
(37,936)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 May 2025.




Mr T Misch
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
MOONBEAM RECORDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Moonbeam Recordings Limited is a private company limited by share capital, incorporated in England and Wales, registration number 15080889. The address of the registered office is 50 Liverpool Street, London, EC2M 7PY. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
MOONBEAM RECORDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees




The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
£


Other debtors
134

Prepayments and accrued income
17,221

17,355



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
4,778

4,778



6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
2,859

Other creditors
53,385

Accruals and deferred income
3,825

60,069



7.


Related party transactions

Included in other creditors at the balance sheet date is an amount of £53,385 due to an entity owned and controlled by the director. The amount is in respect of expenses borne on behalf of the company. This amount is unsecured, interest free and repayable on demand. 
 

 
Page 3