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REGISTERED NUMBER: SC236527 (Scotland)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

MOON DEVELOPMENTS (UK) LTD.

MOON DEVELOPMENTS (UK) LTD. (REGISTERED NUMBER: SC236527)






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


MOON DEVELOPMENTS (UK) LTD.

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTOR: S McQuillan





REGISTERED OFFICE: Centrum Offices
38 Queen Street
Glasgow
G1 3DX





REGISTERED NUMBER: SC236527 (Scotland)





ACCOUNTANTS: Kean Jarman & Company
Chartered Accountants
27 Ingram Street
Glasgow
G1 1HA

MOON DEVELOPMENTS (UK) LTD. (REGISTERED NUMBER: SC236527)

BALANCE SHEET
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,186 1,166
1,186 1,166

CURRENT ASSETS
Debtors 6 13,503 9,710
Cash at bank 473 17,682
13,976 27,392
CREDITORS
Amounts falling due within one year 7 9,898 11,586
NET CURRENT ASSETS 4,078 15,806
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,264

16,972

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 5,164 16,872
SHAREHOLDERS' FUNDS 5,264 16,972

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 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 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 director and authorised for issue on 22 June 2025 and were signed by:





S McQuillan - Director


MOON DEVELOPMENTS (UK) LTD. (REGISTERED NUMBER: SC236527)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Moon Developments (UK) Ltd. is a private company, limited by shares , registered in Scotland. 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2023
and 30 September 2024 1,555
AMORTISATION
At 1 October 2023
and 30 September 2024 1,555
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

MOON DEVELOPMENTS (UK) LTD. (REGISTERED NUMBER: SC236527)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023 1,405 12,153 32,903 46,461
Additions - - 874 874
At 30 September 2024 1,405 12,153 33,777 47,335
DEPRECIATION
At 1 October 2023 1,405 12,153 31,737 45,295
Charge for year - - 854 854
At 30 September 2024 1,405 12,153 32,591 46,149
NET BOOK VALUE
At 30 September 2024 - - 1,186 1,186
At 30 September 2023 - - 1,166 1,166

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 1,460 5,636
Other debtors 12,043 4,074
13,503 9,710

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 6,634 4,194
Taxation and social security 3,264 7,392
9,898 11,586

8. ULTIMATE CONTROLLING PARTY

Mr S McQuillan is considered to be the ultimate controlling party.