Registration number: 04730381

Moonraker Beds Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Moonraker Beds Limited

Company Information

Directors

Mr Keith Quadling Mr Andrew Lewis

Company secretary

Mr Keith Quadling

Registered office

Unit 4 Broadway House Headquarters Road West Wilts Trading Estate Westbury Wiltshire BA13 4JR

Accountants

Kate Moakes AIMS Accountants for Business33 Sandringham Avenue Bristol BS16 6NQ

Moonraker Beds Limited

(Registration number: 04730381)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	134,689	146,863
Current assets
Stocks	5	394,336	370,263
Debtors	6	292,412	557,934
Cash at bank and in hand		1,192,746	1,041,150
		1,879,494	1,969,347
Creditors: Amounts falling due within one year	7	(336,868)	(492,770)
Net current assets		1,542,626	1,476,577
Total assets less current liabilities		1,677,315	1,623,440
Provisions for liabilities		(31,075)	(36,538)
Net assets		1,646,240	1,586,902
Capital and reserves
Called up share capital	8	99	99
Retained earnings		1,646,141	1,586,803
Shareholders' funds		1,646,240	1,586,902

For the financial year ending 30 April 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 October 2025 and signed on its behalf by:
 

......................................... Mr Keith Quadling Company secretary and director

Moonraker Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 4 Broadway House
Headquarters Road
West Wilts Trading Estate
Westbury
Wiltshire
BA13 4JR

These financial statements were authorised for issue by the Board on 11 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Moonraker Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & Machinery	10% reducing balance
Motor Vehicles	33% reducing balance
Office Equipment	fully depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Moonraker Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 32 (2024 - 31).

Moonraker Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	3,328	336,498	295,451	635,277
Additions	-	12,059	-	12,059
At 30 April 2025	3,328	348,557	295,451	647,336
Depreciation
At 1 May 2024	3,328	225,664	259,422	488,414
Charge for the year	-	12,289	11,944	24,233
At 30 April 2025	3,328	237,953	271,366	512,647
Carrying amount
At 30 April 2025	-	110,604	24,085	134,689
At 30 April 2024	-	110,834	36,029	146,863

5

Stocks

	2025 £	2024 £
Other inventories	394,336	370,263

6

debtors

Current	2025 £	2024 £
Trade debtors	257,672	509,999
Prepayments	34,740	17,935
Other debtors	-	30,000
	292,412	557,934

7

Creditors

Creditors: amounts falling due within one year

Moonraker Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

	2025 £	2024 £
Due within one year
Trade creditors	125,242	273,212
Taxation and social security	176,129	183,129
Accruals and deferred income	32,111	31,131
Other creditors	3,386	5,298
	336,868	492,770

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	68	68	68	68

9

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £3,235.29 per each Ordinary Shares		220,000		220,000

10	Related party transactions

Moonraker Beds Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	31,040	30,720
Contributions paid to money purchase schemes	46,000	62,000
	77,040	92,720