Company Registration No. 11976392 (England and Wales)
Moonlight Capital Limited
Unaudited accounts
for the year ended 31 May 2025
Moonlight Capital Limited
Unaudited accounts
Contents
Moonlight Capital Limited
Company Information
for the year ended 31 May 2025
Director
Christian Eichert
Company Number
11976392 (England and Wales)
Registered Office
71-75 Shelton Street
London
WC2H 9JQ
Accountants
GMT Accounting Ltd
5 Sedcombe Close
Sidcup
Kent
DA14 4QG
Moonlight Capital Limited
Statement of financial position
as at 31 May 2025
Tangible assets
1,820
1,195
Investments
926,399
1,365,125
Cash at bank and in hand
8,787
920
Creditors: amounts falling due within one year
(594,405)
(946,343)
Net current assets
341,845
419,702
Total assets less current liabilities
343,665
420,897
Creditors: amounts falling due after more than one year
(341,510)
(391,510)
Called up share capital
1,000
1,000
Profit and loss account
1,155
28,387
Shareholders' funds
2,155
29,387
For the year ending 31 May 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 director acknowledges his 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 and authorised for issue on 20 October 2025 and were signed on its behalf by
Christian Eichert
Director
Company Registration No. 11976392
Moonlight Capital Limited
Notes to the Accounts
for the year ended 31 May 2025
Moonlight Capital Limited is a private company, limited by shares, registered in England and Wales, registration number 11976392. The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
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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 as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Fixtures & fittings
4 year straight line
Computer equipment
4 year straight line
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.
The company holds a portfolio of listed investments through Interactive Brokers. Investments are classified as financial assets measured at fair value through profit or loss in accordance with FRS 102.
Investment income comprises dividends and interest received or receivable.
Realised gains and losses on disposal of investments are presented under the heading “Gain/loss on sale of tangible assets”. Unrealised gains and losses arising from changes in fair value are presented under the heading “Gain/loss from revaluation of tangible assets”. These headings are prescribed by the accounts production system and do not relate to tangible fixed assets.
Brokerage commissions directly attributable to investment transactions are netted against realised gains and losses in accordance with the company’s accounting policy.
The financial statements are prepared on a going concern basis, with the director confirming ongoing financial support.
Cash and cash equivalents
Cash and cash equivalents include cash at bank, cash held with brokers, and other short-term highly liquid investments with original maturities of three months or less. Broker margin balances in debit are presented within creditors falling due within one year.
Moonlight Capital Limited
Notes to the Accounts
for the year ended 31 May 2025
Financial assets are measured at fair value through profit and loss where they are held for trading. Other basic financial assets and liabilities are initially recognised at transaction price and subsequently measured at amortised cost.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 June 2024
783
1,357
2,140
At 31 May 2025
783
2,517
3,300
At 1 June 2024
159
786
945
Charge for the year
196
339
535
At 31 May 2025
355
1,125
1,480
At 31 May 2025
428
1,392
1,820
At 31 May 2024
624
571
1,195
Amounts falling due after more than one year
Accrued income and prepayments
1,064
-
6
Investments held as current assets
2025
2024
Listed investments
926,399
1,365,125
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Creditors: amounts falling due within one year
2025
2024
Other creditors
590,245
943,923
Loans from directors
3,910
2,170
At the balance sheet date, the company had debit broker balances representing margin liabilities with Interactive Brokers. These balances are presented within Other creditors falling due within one year.
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Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
341,510
391,510
Moonlight Capital Limited
Notes to the Accounts
for the year ended 31 May 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loans from directors: amounts falling due within one year
2,170
1,740
-
3,910
Loans from directors: amounts falling due after more than one year
391,510
-
50,000
341,510
393,680
1,740
50,000
345,420
The loans are unsecured, interest-free, and have no fixed repayment terms.
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Transactions with related parties
Other than the director loans disclosed, the company had no other related party transactions during the year.
11
Post balance sheet events
There have been no events since the balance sheet date that require disclosure in the financial statements.
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Average number of employees
During the year the average number of employees was 0 (2024: 0).