COMPANY REGISTRATION NUMBER:
11434974
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Diamond Moonlight Limited |
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Filleted Unaudited Financial Statements |
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Diamond Moonlight Limited |
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Statement of Financial Position |
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30 June 2025
Fixed assets
|
Tangible assets |
5 |
941 |
1,404 |
|
|
|
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Current assets
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Debtors |
6 |
5,093 |
3,265 |
|
Cash at bank and in hand |
619 |
3,249 |
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------- |
------- |
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5,712 |
6,514 |
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|
|
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Creditors: amounts falling due within one year |
7 |
3,820 |
6,359 |
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------- |
------- |
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Net current assets |
1,892 |
155 |
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------- |
------- |
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Total assets less current liabilities |
2,833 |
1,559 |
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------- |
------- |
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Net assets |
2,833 |
1,559 |
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------- |
------- |
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Capital and reserves
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Called up share capital |
100 |
100 |
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Profit and loss account |
2,733 |
1,459 |
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------- |
------- |
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Shareholders funds |
2,833 |
1,559 |
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------- |
------- |
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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 30 June 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 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
.
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Diamond Moonlight Limited |
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Statement of Financial Position (continued) |
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30 June 2025
These financial statements were approved by the
board of directors
and authorised for issue on
6 October 2025
, and are signed on behalf of the board by:
Company registration number:
11434974
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Diamond Moonlight Limited |
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Notes to the Financial Statements |
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Year ended 30 June 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, MK40 2NR.
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.
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.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Equipment |
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33% reducing balance |
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Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2024:
1
).
5.
Tangible assets
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Equipment |
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£ |
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Cost |
|
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At 1 July 2024 and 30 June 2025 |
3,129 |
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------- |
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Depreciation |
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At 1 July 2024 |
1,725 |
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Charge for the year |
463 |
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------- |
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At 30 June 2025 |
2,188 |
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------- |
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Carrying amount |
|
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At 30 June 2025 |
941 |
|
------- |
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At 30 June 2024 |
1,404 |
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------- |
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6.
Debtors
|
2025 |
2024 |
|
£ |
£ |
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Trade debtors |
5,093 |
800 |
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Other debtors |
– |
2,465 |
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------- |
------- |
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5,093 |
3,265 |
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------- |
------- |
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7.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
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£ |
£ |
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Corporation tax |
553 |
– |
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Other creditors |
3,267 |
6,359 |
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------- |
------- |
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3,820 |
6,359 |
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------- |
------- |
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