REGISTERED NUMBER: 06644238 (England and Wales)

MOON WORKSHOP LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Newman

N A Ross

S Herbert

J Murray

SECRETARY:

N A Ross

REGISTERED OFFICE:

Unit 3c Severnside Trading Estate

St Andrews Road

Avonmouth

BS11 9YQ

REGISTERED NUMBER:

06644238 (England and Wales)

ACCOUNTANTS:

Green & Co

Chartered Certified Accountants

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

63,866

57,518

CURRENT ASSETS

Stocks

231,468

408,216

Debtors

5

189,792

142,774

Cash at bank

116,374

94,500

537,634

645,490

CREDITORS

Amounts falling due within one year

6

466,617

631,629

NET CURRENT ASSETS

71,017

13,861

TOTAL ASSETS LESS CURRENT LIABILITIES

134,883

71,379

CREDITORS

Amounts falling due after more than one year

7

(11,054

)

(15,059

)

PROVISIONS FOR LIABILITIES

(7,628

)

(5,435

)

NET ASSETS

116,201

50,885

CAPITAL AND RESERVES

Called up share capital

8

150

150

Retained earnings

116,051

50,735

SHAREHOLDERS' FUNDS

116,201

50,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th August 2025 and were signed on its behalf by:

S Herbert - Director

1.	STATUTORY INFORMATION

Moon Workshop Limited 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 31st March 2024

87,947

19,350

107,297

Additions

23,146

8,270

31,416

At 30th March 2025

111,093

27,620

138,713

DEPRECIATION

At 31st March 2024

44,941

4,838

49,779

Charge for year

20,058

5,010

25,068

At 30th March 2025

64,999

9,848

74,847

NET BOOK VALUE

At 30th March 2025

46,094

17,772

63,866

At 30th March 2024

43,006

14,512

57,518

Fixed assets, included in the above, which are held under finance leases are as follows:

Motor

vehicles

£

COST

At 31st March 2024

and 30th March 2025

19,350

DEPRECIATION

At 31st March 2024

4,838

Charge for year

4,838

At 30th March 2025

9,676

NET BOOK VALUE

At 30th March 2025

9,674

At 30th March 2024

14,512

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

99,770

26,498

Amounts owed by group undertakings

3,769

-

Other debtors

71,861

71,861

Directors' current accounts

8,161

8,438

Prepayments

6,231

35,977

189,792

142,774

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Finance leases

4,005

3,371

Trade creditors

199,297

311,149

Corporation Tax

37,302

14,790

Social security and other taxes

16,261

6,764

VAT

12,457

52,075

Other creditors

14,494

12,719

Pension

12,975

2,432

Credit card

10,897

10,314

Directors' current accounts

312

7,000

Accruals and deferred income

158,617

211,015

466,617

631,629

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Finance leases

11,054

15,059

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

150

Ordinary

£1

150

150

9.	RELATED PARTY DISCLOSURES

The company had an outstanding directors loan account at the year end due from N A Ross of £35 (2024 - £7,000 Creditor).

The company had an outstanding directors loan account at the year end due from J Murray of £8,126 (2024 - £8,438).