Acorah Software Products - Accounts Production 16.4.675 false true true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 07146900 Mr M T Jack Mr M S Boniface Mr M T Jack iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07146900 2024-02-29 07146900 2025-02-28 07146900 2024-03-01 2025-02-28 07146900 frs-core:CurrentFinancialInstruments 2025-02-28 07146900 frs-core:Non-currentFinancialInstruments 2025-02-28 07146900 frs-core:ComputerEquipment 2025-02-28 07146900 frs-core:ComputerEquipment 2024-03-01 2025-02-28 07146900 frs-core:ComputerEquipment 2024-02-29 07146900 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-01 2025-02-28 07146900 frs-core:FurnitureFittings 2025-02-28 07146900 frs-core:FurnitureFittings 2024-03-01 2025-02-28 07146900 frs-core:FurnitureFittings 2024-02-29 07146900 frs-core:OtherResidualIntangibleAssets 2025-02-28 07146900 frs-core:OtherResidualIntangibleAssets 2024-02-29 07146900 frs-core:ShareCapital 2025-02-28 07146900 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 07146900 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 07146900 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 07146900 frs-bus:SmallEntities 2024-03-01 2025-02-28 07146900 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 07146900 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 07146900 frs-bus:Director1 2024-03-01 2025-02-28 07146900 frs-bus:Director2 2024-03-01 2025-02-28 07146900 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 07146900 frs-countries:EnglandWales 2024-03-01 2025-02-28 07146900 2023-02-28 07146900 2024-02-29 07146900 2023-03-01 2024-02-29 07146900 frs-core:CurrentFinancialInstruments 2024-02-29 07146900 frs-core:Non-currentFinancialInstruments 2024-02-29 07146900 frs-core:ShareCapital 2024-02-29 07146900 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 07146900
Moon Collider Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Sense Accounting Limited
Chartered Accountants
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07146900
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,319 6,505
2,319 6,505
CURRENT ASSETS
Debtors 6 273,040 213,602
Cash at bank and in hand - 82,773
273,040 296,375
Creditors: Amounts Falling Due Within One Year 7 (405,618 ) (282,383 )
NET CURRENT ASSETS (LIABILITIES) (132,578 ) 13,992
TOTAL ASSETS LESS CURRENT LIABILITIES (130,259 ) 20,497
Creditors: Amounts Falling Due After More Than One Year 8 (1,155,182 ) (1,059,932 )
NET LIABILITIES (1,285,441 ) (1,039,435 )
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account (1,285,445 ) (1,039,439 )
SHAREHOLDERS' FUNDS (1,285,441) (1,039,435)
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For the year ending 28 February 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M S Boniface
Director
14 July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Moon Collider Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07146900 . The registered office is 85 First Floor Great Portland Street, London, W1W 7LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
With due consideration of the company's net liability position, the directors have concluded that they have a reasonable expectation that the company has adequate access to resources to continue as a going concern for a period of at least 12 months.  Accordingly, they continue to adopt the going concern basis in preparing these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents and licences. It is amortised to profit and loss account over its estimated economic life of 3 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% straight line
Computer Equipment 50% straight line
2.6. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 18)
11 18
4. Intangible Assets
Other
£
Cost
As at 1 March 2024 10,000
As at 28 February 2025 10,000
Amortisation
As at 1 March 2024 10,000
As at 28 February 2025 10,000
Net Book Value
As at 28 February 2025 -
As at 1 March 2024 -
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 March 2024 2,721 70,706 73,427
As at 28 February 2025 2,721 70,706 73,427
Depreciation
As at 1 March 2024 1,502 65,420 66,922
Provided during the period 400 3,786 4,186
As at 28 February 2025 1,902 69,206 71,108
Net Book Value
As at 28 February 2025 819 1,500 2,319
As at 1 March 2024 1,219 5,286 6,505
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 20,388 39,921
Prepayments and accrued income 863 3,779
Other debtors 1,000 4,030
Corporation tax recoverable assets 245,274 154,932
VAT 5,515 10,940
273,040 213,602
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 33,362 8,141
Bank loans and overdrafts 41,914 26,902
Other taxes and social security 15,653 51,121
Other creditors 846 3,554
Accruals and deferred income 191,652 182,599
Directors' loan accounts 122,191 10,066
405,618 282,383
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,052 28,177
Other loans 116,199 -
Amounts owed to parent undertaking 1,030,931 1,031,755
1,155,182 1,059,932
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
10. Related Party Transactions
As at 28 February 2025, the company owed the director, Mr M Jack £111,419 (2024: £10,066) and director Mr M Boniface £8,773 (2024: £Nil). 
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