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Registered number: 11473158 Moonshot CVE Holdings Ltd Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 December 2024
Moonshot CVE Holdings Ltd Registered number: 11473158 Statement of Financial Position As at 31 December 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2 |  | 2
|  |  | 2 |  | 2
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 6,581,503 |  | 4,359,598 |
Cash at bank and in hand | 6 | 250,720 |  | 14,982 |
|  | 6,832,223 |  | 4,374,580 |
Creditors: amounts falling due within one year | 7 | (28,611) |  | (32,264) |
Net current assets |  |  | 6,803,612 |  | 4,342,316
Total assets less current liabilities |  |  | 6,803,614 |  | 4,342,318
Net assets |  |  | 6,803,614 |  | 4,342,318
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 3 |  | 3
Share premium account |  |  | 7,775,011 |  | 5,100,003
Profit and loss account |  |  | (971,400) |  | (757,688)
|  |  | 6,803,614 |  | 4,342,318
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Moonshot CVE Holdings Ltd Registered number: 11473158 Statement of Financial Position (continued) As at 31 December 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Ross Frenett | Vidhya Ramalingam
Director | Director
Date: 12 September 2025 | Date:12 September 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
Moonshot CVE Holdings Ltd Notes to the Financial Statements For the Year Ended 31 December 2024
1. | General information
Moonshot CVE Holdings Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. The company's registered office address is 4th Floor, 18 St. Cross Street, London, United Kingdom, EC1N 8UN. The financial statements are presented in Sterling, which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
Moonshot CVE Holdings Ltd Notes to the Financial Statements For the Year Ended 31 December 2024 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2024 | 2
| At 31 December 2024 | 2
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 6,574,059 | 4,355,417
| Other debtors | 7,444 | 4,181
|  | 6,581,503 | 4,359,598
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Moonshot CVE Holdings Ltd Notes to the Financial Statements For the Year Ended 31 December 2024
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 250,720 | 14,982
|  | 250,720 | 14,982
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 13,735 | 11,768
| Amounts owed to group undertakings | 1 | 1
| Other taxation and social security | 10,137 | 16,037
| Accruals and deferred income | 4,738 | 4,458
|  | 28,611 | 32,264
8. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2,000,000 (2023 - 2,000,000) Ordinary shares of £0.000001 each | 2.000000 | 2.000000
|  | 1,031,430 (2023 - 678,572) A1 Ordinary shares of £0.000001 each | 1.031430 | 0.678572
|  | 54,286 (2023 - 35,714) A2 Ordinary shares of £0.000001 each | 0.054286 | 0.035714
|  | 25,000 (2023 - 14,286) A3 Ordinary shares of £0.000001 each | 0.025000 | 0.014286
|  |  | 3.110716 | 2.728572
On 4th April, 2024, Company issued 352,858 A1 Ordinary shares of £0.000001 at £7 each, 18,572 A2 Ordinary shares of £0.000001 at £7 each and 10,714 A3 Ordinary shares of £0.000001 at £7 each.
9. | Related party transactions
| During the year, the company entered into transactions with its wholly owned subsidiaries in the normal course of business. At the reporting date, amounts receivable from subsidiaries totalled £6,574,059 (2023: £4,355,417). These balances are unsecured, interest-free and repayable on demand. No provisions have been made for doubtful debts in respect of these amounts
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