Man in the Moon Ltd 06642731 false 2023-01-01 2023-12-31 2023-12-31 The principal activity of the company is the provision of music publishing activities Digita Accounts Production Advanced 6.30.9574.0 true 06642731 2023-01-01 2023-12-31 06642731 2023-12-31 06642731 bus:Director1 1 2023-12-31 06642731 bus:OrdinaryShareClass1 2023-12-31 06642731 core:CurrentFinancialInstruments 2023-12-31 06642731 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 06642731 core:OfficeEquipment 2023-12-31 06642731 core:ParentEntities 2023-12-31 06642731 bus:SmallEntities 2023-01-01 2023-12-31 06642731 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 06642731 bus:FilletedAccounts 2023-01-01 2023-12-31 06642731 bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06642731 bus:RegisteredOffice 2023-01-01 2023-12-31 06642731 bus:Director1 2023-01-01 2023-12-31 06642731 bus:Director1 1 2023-01-01 2023-12-31 06642731 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 06642731 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06642731 bus:Agent1 2023-01-01 2023-12-31 06642731 core:ParentEntities 2023-01-01 2023-12-31 06642731 countries:EnglandWales 2023-01-01 2023-12-31 06642731 2022-12-31 06642731 bus:Director1 1 2022-12-31 06642731 core:OfficeEquipment 2022-12-31 06642731 core:ParentEntities 2022-12-31 06642731 2022-01-01 2022-12-31 06642731 2022-12-31 06642731 bus:Director1 1 2022-12-31 06642731 bus:OrdinaryShareClass1 2022-12-31 06642731 core:CurrentFinancialInstruments 2022-12-31 06642731 core:CurrentFinancialInstruments core:WithinOneYear 2022-12-31 06642731 core:ParentEntities 2022-12-31 06642731 bus:Director1 1 2022-01-01 2022-12-31 06642731 core:ParentEntities 2022-01-01 2022-12-31 06642731 2021-12-31 06642731 bus:Director1 1 2021-12-31 06642731 core:ParentEntities 2021-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 06642731

Man in the Moon Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2023

 

Man in the Moon Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Man in the Moon Ltd

Company Information

Director

Mr N J W Stewart

Registered office

Unit 35, Matrix Studios
91 Peterborough Road
London
SW6 3UB

Accountants

Delphi Accounting Ltd
Chartered Tax AdvisorUnit M6
Frome Business Park
Manor Road
Frome
Somerset
BA11 4FN

 

Man in the Moon Ltd

(Registration number: 06642731)
Balance Sheet as at 31 December 2023

Note

2023
£

2022
£

Current assets

 

Debtors

5

207,204

207,204

Cash at bank and in hand

 

683

-

 

207,887

207,204

Creditors: Amounts falling due within one year

6

(84,851)

(63,034)

Net assets

 

123,036

144,170

Capital and reserves

 

Called up share capital

7

10,000

10,000

Share premium reserve

226,167

226,167

Retained earnings

(113,131)

(91,997)

Shareholders' funds

 

123,036

144,170

For the financial year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 May 2025
 

.........................................
Mr N J W Stewart
Director

 

Man in the Moon Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 35, Matrix Studios
91 Peterborough Road
London
SW6 3UB
England

These financial statements were authorised for issue by the director on 29 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

 

Man in the Moon Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

 

Man in the Moon Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 January 2023

1,456

1,456

At 31 December 2023

1,456

1,456

Depreciation

At 1 January 2023

1,456

1,456

At 31 December 2023

1,456

1,456

Carrying amount

At 31 December 2023

-

-

5

Debtors

Current

2023
£

2022
£

Other debtors

207,204

207,204

 

207,204

207,204

6

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Trade creditors

 

4,059

2,234

Amounts owed to group undertakings and undertakings in which the company has a participating interest

8

29,552

10,448

Taxation and social security

 

48,381

49,448

Accruals and deferred income

 

2,859

374

Other creditors

 

-

530

 

84,851

63,034

 

Man in the Moon Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2023

7

Share capital

Allotted, called up and fully paid shares

2023

2022

No.

£

No.

£

Ordinary Shares of £1 each

10,000

10,000

10,000

10,000

       

8

Related party transactions

Transactions with the director

2023

At 1 January 2023
£

At 31 December 2023
£

Mr N J W Stewart

Interest free loan repayable on demand

156,380

156,380

2022

At 1 January 2022
£

Repayments by director
£

At 31 December 2022
£

Mr N J W Stewart

Interest free loan repayable on demand

191,979

(35,599)

156,380

Loans from related parties

2023

Parent
£

Total
£

At start of period

10,977

10,977

Advanced

18,547

18,547

At end of period

29,524

29,524

2022

Parent
£

Total
£

At start of period

39,389

39,389

Repaid

(28,412)

(28,412)

At end of period

10,977

10,977

Terms of loans from related parties

At the balance sheet date the company owed £29,552 (2022: £10,978) to Nick Stewart & Associates Limited, the parent company, the loan is interest free and repayable on demand.