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Company Registration No. 02939077 (England and Wales)
Moonlite Productions Limited Amended unaudited accounts for the year ended 31 December 2024
Moonlite Productions Limited Amended unaudited accounts Contents
Page
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Moonlite Productions Limited Company Information for the year ended 31 December 2024
Director
James Iyengar
Company Number
02939077 (England and Wales)
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Moonlite Productions Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
(18,000)
(18,000)
Fixed assets
Tangible assets
71,668 
86,754 
Current assets
Inventories
31,000 
31,000 
Debtors
118,296 
126,517 
Cash at bank and in hand
17,245 
(13,228)
166,541 
144,289 
Creditors: amounts falling due within one year
(57,705)
(15,074)
Net current assets
108,836 
129,215 
Total assets less current liabilities
162,504 
197,969 
Creditors: amounts falling due after more than one year
(30,700)
(54,822)
Net assets
131,804 
143,147 
Capital and reserves
Share premium
252,000 
252,000 
Profit and loss account
(120,196)
(108,853)
Shareholders' funds
131,804 
143,147 
For the year ending 31 December 2024 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 4 August 2025 and were signed on its behalf by
James Iyengar Director Company Registration No. 02939077
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Moonlite Productions Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Moonlite Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 02939077.
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 and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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:
Land & buildings
over the lease term
Plant & machinery
10%, 15% and 33% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
94,500 
At 31 December 2024
94,500 
Amortisation
At 1 January 2024
94,500 
At 31 December 2024
94,500 
Net book value
At 31 December 2024
- 
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Moonlite Productions Limited Notes to the Accounts for the year ended 31 December 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
17,346 
773,871 
44,195 
835,412 
Additions
- 
9,886 
- 
9,886 
At 31 December 2024
17,346 
783,757 
44,195 
845,298 
Depreciation
At 1 January 2024
17,346 
704,487 
26,825 
748,658 
Charge for the year
- 
23,972 
1,000 
24,972 
At 31 December 2024
17,346 
728,459 
27,825 
773,630 
Net book value
At 31 December 2024
- 
55,298 
16,370 
71,668 
At 31 December 2023
- 
69,384 
17,370 
86,754 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
33,824 
29,882 
Deferred tax asset
64,905 
76,771 
Accrued income and prepayments
19,567 
19,864 
118,296 
126,517 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
16,159 
16,159 
VAT
24,781 
16,341 
Obligations under finance leases and hire purchase contracts
5,424 
5,424 
Trade creditors
8,757 
11,814 
Taxes and social security
540 
- 
Other creditors
228 
1,083 
Loans from directors
1,391 
(38,563)
Accruals
425 
2,816 
57,705 
15,074 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
24,356 
42,091 
Obligations under finance leases and hire purchase contracts
6,344 
12,731 
30,700 
54,822 
9
Average number of employees
During the year the average number of employees was 4 (2023: 5).
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