Moonlight Acquisitions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13496217

Moonlight Acquisitions Limited

Filleted Unaudited Financial Statements

31 December 2024

Moonlight Acquisitions Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Current assets

Debtors	5	156,799	155,363
Cash at bank and in hand		8,147	15
		---------	---------
		164,946	155,378

Creditors: amounts falling due within one year	6	163,784		157,039
		---------		---------
Net current assets/(liabilities)			1,162		( 1,661)
			-------		-------
Total assets less current liabilities			1,162		( 1,661)
			-------		-------
Net assets/(liabilities)			1,162		( 1,661)
			-------		-------

Capital and reserves

Called up share capital	7	100	100
Profit and loss account		1,062	( 1,761)
		-------	-------
Shareholders funds/(deficit)		1,162	( 1,661)
		-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 11 September 2025 , and are signed on behalf of the board by:

L Goleby

Director

Company registration number: 13496217

Moonlight Acquisitions Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Shilling Grange Shilling Street, Lavenham, Sudbury, CO10 9RH, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of the directors. The directors have indicated their willingness to support the company in the foreseeable future by ensuring sufficient funds are available for the company to continue trading. Therefore the directors consider the going concern basis is appropriate.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

4. Average number of employees

During the year the average number of employees was 2 (2022: 2) which consisted of the directors only.

5. Debtors

	2024	2023
	£	£
Trade debtors	360	–
Amounts owed by group undertakings and undertakings in which the company has a participating interest	8,252	8,072
Other debtors	148,187	147,291
	---------	---------
	156,799	155,363
	---------	---------

6. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	–	5,562
Amounts owed to group undertakings	38,001	38,452
Accruals and deferred income	550	525
Social security and other taxes	783	–
Director loan accounts	114,450	102,500
Other creditors	10,000	10,000
	---------	---------
	163,784	157,039
	---------	---------

7. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

8. Related party transactions

At the year end the company owed the directors £114,450 (2023: £102,500) which is shown amongst creditors.