1 June 2024 false No description of principal activity Taxfiler 2024.6 13905201business:PrivateLimitedCompanyLtd2024-06-012025-05-31 139052012024-05-31 139052012024-06-012025-05-31 13905201business:AuditExempt-NoAccountantsReport2024-06-012025-05-31 13905201business:FilletedAccounts2024-06-012025-05-31 139052012025-05-31 13905201business:Director12024-06-012025-05-31 13905201business:RegisteredOffice2024-06-012025-05-31 139052012024-05-31 13905201core:WithinOneYear2025-05-31 13905201core:WithinOneYear2024-05-31 13905201core:ShareCapitalcore:PreviouslyStatedAmount2025-05-31 13905201core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 13905201core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-05-31 13905201core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 13905201core:PreviouslyStatedAmount2025-05-31 13905201core:PreviouslyStatedAmount2024-05-31 13905201business:SmallEntities2024-06-012025-05-31 13905201countries:EnglandWales2024-06-012025-05-31 13905201core:MotorVehicles2024-06-012025-05-31 13905201core:ComputerEquipment2024-06-012025-05-31 13905201core:FurnitureFittings2024-05-31 13905201core:ComputerEquipment2024-05-31 13905201core:FurnitureFittings2025-05-31 13905201core:ComputerEquipment2025-05-31 13905201core:FurnitureFittings2024-06-012025-05-31 13905201core:WithinOneYear2024-06-012025-05-31 139052012023-06-012024-05-31 iso4217:GBP xbrli:pure
Company Registration No. 13905201 (England and Wales)
S Moon Limited Unaudited accounts for the year ended 31 May 2025
S Moon Limited Unaudited accounts Contents
Page
- 2 -
S Moon Limited Company Information for the year ended 31 May 2025
Director
Mr Kok Mun, Mok
Company Number
13905201 (England and Wales)
Registered Office
S Moon LIMITED 343 Yorktown Road College Town Sandhurst Berkshire GU47 0PX England
Accountants
Kimee & Associates Office T, First Floor Raydean House 15-17 Western Parade Great North Road, Barnet, London EN5 1AH
- 3 -
S Moon Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,898 
2,233 
Current assets
Inventories
1,233 
3,830 
Debtors
- 
3,034 
Cash at bank and in hand
144,413 
127,899 
145,646 
134,763 
Creditors: amounts falling due within one year
(38,986)
(44,403)
Net current assets
106,660 
90,360 
Net assets
108,558 
92,593 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
108,458 
92,493 
Shareholders' funds
108,558 
92,593 
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 June 2025 and were signed on its behalf by
Mr Kok Mun, Mok Director Company Registration No. 13905201
- 4 -
S Moon Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
S Moon Limited is a private company, limited by shares, registered in England and Wales, registration number 13905201. The registered office is S Moon LIMITED, 343 Yorktown Road, College Town, Sandhurst, Berkshire, GU47 0PX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
15%
Computer equipment
15%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2024
2,677 
308 
2,985 
At 31 May 2025
2,677 
308 
2,985 
Depreciation
At 1 June 2024
743 
9 
752 
Charge for the year
290 
45 
335 
At 31 May 2025
1,033 
54 
1,087 
Net book value
At 31 May 2025
1,644 
254 
1,898 
At 31 May 2024
1,934 
299 
2,233 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
3,034 
- 5 -
S Moon Limited Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
14,107 
14,428 
Taxes and social security
22,479 
24,747 
Loans from directors
- 
2,142 
Accruals
2,400 
3,086 
38,986 
44,403 
As at 31 May 2025, the company has recognised an accrual for corporation tax of £22,479.42 (2024: £24,747.30). This accrual reflects the expected amount of corporation tax payable for the year ended 31 May 2025, based on the taxable profit for the period, less any payments on account made during the year.
7
Transactions with related parties
During the financial year ended 31 May 2025, the Board of Directors declared and paid a final dividend of £60,000 (2024: £70,000). The dividend was approved and paid on 14 October 2024, with each shareholder receiving £30,000. The dividend was paid out of retained earnings available as at 14 October 2024 and has been recognised as a deduction from equity in these financial statements for the year ended 31 May 2025.
8
Average number of employees
During the year the average number of employees was 4 (2024: 5).
- 6 -