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REGISTERED NUMBER: 10353962 (England and Wales)















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: L Cocco





Registered office: 20-22 Wenlock Road
London
N1 7GU





Registered number: 10353962 (England and Wales)





Accountants: Cooper Parry Advisory Limited
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 4 373 -

Current assets
Stocks 2,666 4,680
Debtors 5 960 842
Cash at bank and in hand 1,424 617
5,050 6,139
Creditors
Amounts falling due within one year 6 (271,819 ) (224,284 )
Net current liabilities (266,769 ) (218,145 )
Total assets less current liabilities (266,396 ) (218,145 )

Capital and reserves
Called up share capital 7 2 2
Retained earnings 8 (266,398 ) (218,147 )
Shareholders' funds (266,396 ) (218,145 )

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 20 June 2025 and were signed by:





L Cocco - Director


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 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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

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 2 (2023 - 2 ) .

4. Tangible fixed assets
Computer
equipment
£
Cost
Additions 559
At 30 September 2024 559
Depreciation
Charge for year 186
At 30 September 2024 186
Net book value
At 30 September 2024 373

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 960 842

6. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 2,509 5,000
Other creditors 269,310 219,284
271,819 224,284

7. Called up share capital

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £ £
2 Share capital £1 2 2

8. Reserves
Retained
earnings
£

At 1 October 2023 (218,147 )
Deficit for the year (48,251 )
At 30 September 2024 (266,398 )

9. Related party disclosures

As at the balance sheet date a sum of £177,277 (2023 : £158,521) was owed to the director.