Company Registration No. 13399095 (England and Wales)
Moonbeam Childminding Limited
Unaudited accounts
for the year ended 31 May 2025
Moonbeam Childminding Limited
Unaudited accounts
Contents
Moonbeam Childminding Limited
Company Information
for the year ended 31 May 2025
Directors
Barry O'Dell
Sarah O'Dell
Company Number
13399095 (England and Wales)
Registered Office
203 West Street
Fareham
Hampshire
PO16 0EN
United Kingdom
Accountants
Taxsense
203 West Street
Fareham
Hants
PO16 0EN
Moonbeam Childminding Limited
Accountants' report
Accountants' report to the board of directors of Moonbeam Childminding Limited on the preparation of the unaudited statutory accounts for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Moonbeam Childminding Limited for the year ended
31 May 2025 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Moonbeam Childminding Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Moonbeam Childminding Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moonbeam Childminding Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Moonbeam Childminding 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 Moonbeam Childminding Limited . You consider that Moonbeam Childminding 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 Moonbeam Childminding 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.
Taxsense
203 West Street
Fareham
Hants
PO16 0EN
20 June 2025
Moonbeam Childminding Limited
Statement of financial position
as at 31 May 2025
Intangible assets
6,600
7,700
Tangible assets
1,532
2,043
Cash at bank and in hand
172,353
133,288
Creditors: amounts falling due within one year
(83,094)
(74,139)
Net current assets
89,259
59,149
Called up share capital
100
100
Profit and loss account
97,291
68,792
Shareholders' funds
97,391
68,892
For the year ending 31 May 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 20 June 2025 and were signed on its behalf by
Barry O'Dell
Director
Company Registration No. 13399095
Moonbeam Childminding Limited
Notes to the Accounts
for the year ended 31 May 2025
Moonbeam Childminding Limited is a private company, limited by shares, registered in England and Wales, registration number 13399095. The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Moonbeam Childminding Limited
Notes to the Accounts
for the year ended 31 May 2025
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 June 2024
4,000
349
4,349
At 31 May 2025
4,000
349
4,349
At 1 June 2024
2,124
182
2,306
Charge for the year
469
42
511
At 31 May 2025
2,593
224
2,817
At 31 May 2025
1,407
125
1,532
At 31 May 2024
1,876
167
2,043
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
7,070
5,641
Loans from directors
76,024
68,498
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Director Loan Account
(34,249)
(4,386)
(622)
(38,013)
Director Loan Account
(34,249)
(4,386)
(624)
(38,011)
(68,498)
(8,772)
(1,246)
(76,024)
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).