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
Talking Moon Limited
Company Information
for the year ended 31 March 2025
Directors
William Bragg
Lina Petersson
Company Number
14109817 (England and Wales)
Registered Office
21 Orchard Avenue
Southgate
London
N14.4NB
U K
Talking Moon Limited
Statement of financial position
as at 31 March 2025
Tangible assets
1,835
2,753
Cash at bank and in hand
61,342
85,956
Creditors: amounts falling due within one year
(5,867)
(69,408)
Net current assets
59,333
110,402
Total assets less current liabilities
61,168
114,155
Provisions for liabilities
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
Talking Moon Limited
Notes to the Accounts
for the year ended 31 March 2025
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.
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.
The accounts are presented in £ sterling.
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 (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 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.
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.
Talking Moon Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Computer equipment
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
35,056
Loans from directors
3,683
16,823
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).