| REGISTERED NUMBER: |
| SKY MOON DIAMONDS LTD |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2024 |
| REGISTERED NUMBER: |
| SKY MOON DIAMONDS LTD |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2024 |
| SKY MOON DIAMONDS LTD (REGISTERED NUMBER: 10353962) |
| Contents of the Financial Statements |
| for the year ended 30 September 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| SKY MOON DIAMONDS LTD |
| Company Information |
| for the year ended 30 September 2024 |
| Director: |
| Registered office: |
| Registered number: |
| Accountants: |
| New Derwent House |
| 69-73 Theobalds Road |
| London |
| WC1X 8TA |
| SKY MOON DIAMONDS LTD (REGISTERED NUMBER: 10353962) |
| Balance Sheet |
| 30 September 2024 |
| 2024 | 2023 |
| Notes | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities | ( |
) | ( |
) |
| Capital and reserves |
| Called up share capital | 7 |
| Retained earnings | 8 | ( |
) | ( |
) |
| Shareholders' funds | ( |
) | ( |
) |
| The director acknowledges his 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. |
| The financial statements were approved by the director and authorised for issue on |
| SKY MOON DIAMONDS LTD (REGISTERED NUMBER: 10353962) |
| Notes to the Financial Statements |
| for the year ended 30 September 2024 |
| 1. | Statutory information |
| Sky Moon Diamonds Ltd is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is recognised at the fair value of the consideration received or receivable for goods |
| provided in the normal course of business , and is shown net of VAT and other sales related taxes . The fair |
| value of consideration takes into account trade discounts, settlement discounts and volume rebates. |
| Tangible fixed assets |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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. |
| Going concern |
| At the time of approving the financial statements , the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The director has confirmed continued support of the company and the accounts have been prepared on a going concern basis. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| 4. | Tangible fixed assets |
| Computer |
| equipment |
| £ |
| Cost |
| Additions |
| At 30 September 2024 |
| Depreciation |
| Charge for year |
| At 30 September 2024 |
| Net book value |
| At 30 September 2024 |
| SKY MOON DIAMONDS LTD (REGISTERED NUMBER: 10353962) |
| Notes to the Financial Statements - continued |
| for the year ended 30 September 2024 |
| 5. | Debtors: amounts falling due within one year |
| 2024 | 2023 |
| £ | £ |
| Other debtors |
| 6. | Creditors: amounts falling due within one year |
| 2024 | 2023 |
| £ | £ |
| Trade creditors |
| Other creditors |
| 7. | Called up share capital |
| Allotted and issued: |
| Number: | Class: | Nominal | 2024 | 2023 |
| value: | £ | £ |
| Share capital | £1 | 2 | 2 |
| 8. | Reserves |
| Retained |
| earnings |
| £ |
| At 1 October 2023 | ( |
) |
| Deficit for the year | ( |
) |
| At 30 September 2024 | ( |
) |
| 9. | Related party disclosures |
| As at the balance sheet date a sum of £177,277 (2023 : £158,521) was owed to the director. |