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REGISTERED NUMBER: 04715402 (England and Wales)














Unaudited Financial Statements for the Year Ended 30 September 2024

for

Moonlight Design Limited

Moonlight Design Limited (Registered number: 04715402)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Moonlight Design Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr D Haslehurst
Mr P Jackson





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 04715402 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Moonlight Design Limited (Registered number: 04715402)

Statement of Financial Position
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 36,418 41,299

CURRENT ASSETS
Stocks 52,596 53,015
Debtors 5 106,914 81,309
Cash at bank 161,523 112,520
321,033 246,844
CREDITORS
Amounts falling due within one year 6 (336,605 ) (367,923 )
NET CURRENT LIABILITIES (15,572 ) (121,079 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,846 (79,780 )

CREDITORS
Amounts falling due after more than one
year

7

(110,543

)

(49,877

)
NET LIABILITIES (89,697 ) (129,657 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (89,797 ) (129,757 )
SHAREHOLDERS' FUNDS (89,697 ) (129,657 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Moonlight Design Limited (Registered number: 04715402)

Statement of Financial Position - continued
30 September 2024


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 28 May 2025 and were signed on its behalf by:




Mr D Haslehurst - Director



Mr P Jackson - Director


Moonlight Design Limited (Registered number: 04715402)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Moonlight Design 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.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on 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.

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 statement of financial position date.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern
The financial statements have been prepared on the going concern basis, reflecting the management's assessment of the entity's ability to continue its operations in the foreseeable future. In this regard, the director shareholders affirm their commitment to supporting the entity and ensuring sufficient funding is available as needed to meet its obligations for a minimum period of twelve months from the date of approval of these financial statements.

Moonlight Design Limited (Registered number: 04715402)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 1,518 43,333 89,129 45,431 179,411
Additions - - - 4,817 4,817
At 30 September 2024 1,518 43,333 89,129 50,248 184,228
DEPRECIATION
At 1 October 2023 845 25,670 72,536 39,061 138,112
Charge for year 101 2,650 4,148 2,799 9,698
At 30 September 2024 946 28,320 76,684 41,860 147,810
NET BOOK VALUE
At 30 September 2024 572 15,013 12,445 8,388 36,418
At 30 September 2023 673 17,663 16,593 6,370 41,299

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 69,653 21,420
Other debtors 37,261 59,889
106,914 81,309

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 196,584 155,667
Trade creditors 105,445 125,977
Taxation and social security 25,182 39,564
Other creditors 9,394 46,715
336,605 367,923

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans 110,543 49,877

Moonlight Design Limited (Registered number: 04715402)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

The Director Mr D Haslehurst is considered to be the key management personnel.