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Company Registration No. 14109817 (England and Wales)
Talking Moon Limited Unaudited accounts for the year ended 31 March 2025
Talking Moon Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Talking Moon Limited Company Information for the year ended 31 March 2025
Directors
William Bragg Lina Petersson
Secretary
Lina Petersson
Company Number
14109817 (England and Wales)
Registered Office
21 Orchard Avenue Southgate London N14.4NB U K
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Talking Moon Limited Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
-
1,000
Tangible assets
5
1,835
2,753
1,835
3,753
Current assets
Debtors
6
3,858
93,854
Cash at bank and in hand
61,342
85,956
65,200
179,810
Creditors: amounts falling due within one year
7
(5,867)
(69,408)
Net current assets
59,333
110,402
Total assets less current liabilities
61,168
114,155
Provisions for liabilities
Deferred tax
(349)
(523)
Net assets
60,819
113,632
Capital and reserves
Called up share capital
100
100
Profit and loss account
60,719
113,532
Shareholders' funds
60,819
113,632
For the year ending 31 March 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 18 September 2025 and were signed on its behalf by
William Bragg Director Company Registration No. 14109817
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Talking Moon Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Talking Moon Limited is a private company, limited by shares, registered in England and Wales, registration number 14109817. The registered office is 21 Orchard Avenue, Southgate, London, N14.4NB, U K .
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents where applicable) are included at cost less accumulated amortisation. Amortisation has been provided at the following rate in order to write off the asset over their estimated useful lives: 33 1/3% straight line.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Talking Moon Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024
3,000
At 31 March 2025
3,000
Amortisation
At 1 April 2024
2,000
Charge for the year
1,000
At 31 March 2025
3,000
Net book value
At 31 March 2025
-
At 31 March 2024
1,000
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
3,670
At 31 March 2025
3,670
Depreciation
At 1 April 2024
917
Charge for the year
918
At 31 March 2025
1,835
Net book value
At 31 March 2025
1,835
At 31 March 2024
2,753
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
374
93,854
Other debtors
3,484
-
3,858
93,854
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
15,336
Taxes and social security
-
35,056
Loans from directors
3,683
16,823
Accruals
2,184
2,193
5,867
69,408
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Talking Moon Limited Notes to the Accounts for the year ended 31 March 2025
8
Operating lease commitments
2025
2024
£
£
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
906
9
Transactions with related parties
The balances on the directors` current accounts with the company at the balance sheet date were: W.Bragg £3,683 credit (2024: £12,823 credit); L.Petersson £Nil credit (2024: £4,000 credit); all balances owed by the company to the directors. These balances are unsecured, interest free, repayable on demand and were in credit throughout the year.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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