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MOON 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E.J. MOON LIMITED

Registered Number
05073617
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

E.J. MOON LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Edward Moon

Company Secretary

MOON, Edward James, Director

Registered Address

Woodbine Farm
Sticklynch West Pennard
Glastonbury
BA6 8NA

Registered Number

05073617 (England and Wales)
E.J. MOON LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3142190
142190
Current assets
Stocks4145150
Debtors52,4333,445
Cash at bank and on hand73,37081,622
75,94885,217
Creditors amounts falling due within one year6(10,823)(12,421)
Net current assets (liabilities)65,12572,796
Total assets less current liabilities65,26772,986
Net assets65,26772,986
Capital and reserves
Called up share capital22
Profit and loss account65,26572,984
Shareholders' funds65,26772,986
The financial statements were approved and authorised for issue by the Director on 9 May 2025, and are signed on its behalf by:
Edward Moon
Director
Registered Company No. 05073617
E.J. MOON LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
Under the going concern basis of accounting, the financial statements are prepared on the assumption that the entity is a going concern and will continue its operations for the foreseeable future.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year13
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 April 2410,39115,38125,772
At 31 March 2510,39115,38125,772
Depreciation and impairment
At 01 April 2410,20115,38125,582
Charge for year48-48
At 31 March 2510,24915,38125,630
Net book value
At 31 March 25142-142
At 31 March 24190-190
4.Stocks

2025

2024

££
Raw materials and consumables145150
Total145150
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables2932,466
Other debtors1,616554
Prepayments and accrued income524425
Total2,4333,445
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables366908
Amounts owed to related parties8,2606,062
Taxation and social security1,1322,472
Other creditors-1,734
Accrued liabilities and deferred income1,0651,245
Total10,82312,421
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.