Moonbeam Management Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 05643574

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	6	254,635		98,976
Cash at bank and in hand		1,943		9,985

		256,578		108,961
Creditors: Amounts Falling Due Within One Year	7	(248,626 )		(108,329 )

NET CURRENT ASSETS (LIABILITIES)			7,952		632

TOTAL ASSETS LESS CURRENT LIABILITIES			7,952		632

NET ASSETS			7,952		632

CAPITAL AND RESERVES
Called up share capital	8		3		3
Income Statement			7,949		629

SHAREHOLDERS' FUNDS			7,952		632

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Miss K M Clayton

Director

30/09/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Moonbeam Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05643574 . The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. The directors have considered the company’s budgets, forecasts and available resources and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future.

2.3. Turnover

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

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on cost
Fixtures & Fittings	50% on cost
Computer Equipment	50% on cost

2.5. Financial Instruments

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.7. Critical Accounting Judgements and Key Sources of Estimation Uncertainty

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the year in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the year end.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2023: 1)

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Moonbeam Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2023	2,000

As at 30 September 2024	2,000

Amortisation
As at 1 October 2023	2,000

As at 30 September 2024	2,000

Net Book Value
As at 30 September 2024	-

As at 1 October 2023	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2023	29,058	152,214	4,827	186,099

As at 30 September 2024	29,058	152,214	4,827	186,099

Depreciation
As at 1 October 2023	29,058	152,214	4,827	186,099

As at 30 September 2024	29,058	152,214	4,827	186,099

Net Book Value
As at 30 September 2024	-	-	-	-

As at 1 October 2023	-	-	-	-

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	150,086	2,324
Prepayments and accrued income	16,828	16,331
Other debtors	15,058	8,444
Other debtors - Lease deposit	54,050	54,050
Corporation tax recoverable assets	11,165	11,265
VAT	7,448	6,562

	254,635	98,976

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Moonbeam Management Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	192,013	47,985
Other creditors	9,850	5,382
Accruals and deferred income	16,505	20,306
Director's loan account	22,915	22,915
Amounts owed to connected parties	7,343	11,741

	248,626	108,329

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	3	3

The nominal value per share is £1 and as at 30 September 2024 there are 3 Ordinary Shares in issue

9. Related Party Transactions

As at the year-end, the company owed the directors of the company, £22,915. This amount is a current liability, interest free and repayable on demand.

The amount owed to ED Knightsbridge Limited , a company related via common control, totalled £5,222 as at the year-end, which is a current liability, interest free and repayable on demand.

The amount owed to Alike Trading Limited, a company related via common control, totalled £2,121 as at the year-end, which is a current liability, interest free and repayable on demand.

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