Moonstone Management Limited

Moonstone Management Limited
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Moonstone Management Limited Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Moonstone Management Limited for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Moonstone Management Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Moonstone Management Limited, as a body, in accordance with the terms of our engagement letter dated 25 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Moonstone Management Limited and state those matters that we have agreed to state to the Board of Directors of Moonstone Management Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moonstone Management Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Moonstone Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Moonstone Management Limited. You consider that Moonstone Management Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Moonstone Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Broughton & Co. Limited 9 Second Avenue Worthing West Sussex BN14 9NX 25 September 2025 1

Moonstone Management Limited
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of Moonstone Management Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Moonstone Management Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Moonstone Management Limited, as a body, in accordance with the terms of our engagement letter dated 25 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Moonstone Management Limited and state those matters that we have agreed to state to the Board of Directors of Moonstone Management Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moonstone Management Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Moonstone Management Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Moonstone Management Limited. You consider that Moonstone Management Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Moonstone Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................

Broughton & Co. Limited
9 Second Avenue
Worthing
West Sussex
BN14 9NX
25 September 2025

1

Registered Number: 03110043 Moonstone Management Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,343	1,872
		2,343	1,872
Current assets
Debtors		10,888	10,469
Investments		107,180	107,452
Cash at bank and in hand		3,117	57,135
		121,185	175,056
Creditors: amount falling due within one year		(72,298)	(72,226)
Net current assets		48,887	102,830

Total assets less current liabilities		51,230	104,702
Provisions for liabilities		(356)	-
Net assets		50,874	104,702

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		50,873	104,701
Shareholders' funds		50,874	104,702

For the year ended 31 March 2025 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 18 September 2025 and were signed on its behalf by:

-------------------------------
A Hutchinson
Director

2

Moonstone Management Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Moonstone Management Limited is a private company, limited by shares, registered in England and Wales, registration number 03110043, registration address 60 Telford Road, New Eltham, London, SE9 3RD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Equipment, fixtures and fittings

33.33% Straight Line

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Equipment, fixtures and fittings	Total
	£	£
At 01 April 2024	17,204	17,204
Additions	2,547	2,547
Disposals	-	-
At 31 March 2025	19,751	19,751
Depreciation
At 01 April 2024	15,332	15,332
Charge for year	2,076	2,076
On disposals	-	-
At 31 March 2025	17,408	17,408
Net book values
Closing balance as at 31 March 2025	2,343	2,343
Opening balance as at 01 April 2024	1,872	1,872

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

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Registered Number: 03110043
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
MOONSTONE MANAGEMENT LIMITED