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Company Registration No. 15172775 (England and Wales)
Pearl Big Moon Limited Unaudited accounts for the year ended 15 October 2025
Pearl Big Moon Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pearl Big Moon Limited Company Information for the year ended 15 October 2025
Director
Weiming Zhu
Company Number
15172775 (England and Wales)
Registered Office
Office Suite 29a 3/F 23 Wharf Street London SE8 3GG England
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Pearl Big Moon Limited Statement of financial position as at 15 October 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
1,728
1,000
Creditors: amounts falling due within one year
4
(300)
-
Net current assets
1,428
1,000
Net assets
1,428
1,000
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
428
-
Shareholders' funds
1,428
1,000
For the year ending 15 October 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 3 November 2025 and were signed on its behalf by
Weiming Zhu Director Company Registration No. 15172775
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Pearl Big Moon Limited Notes to the Accounts for the year ended 15 October 2025
1
Statutory information
Pearl Big Moon Limited is a private company, limited by shares, registered in England and Wales, registration number 15172775. The registered office is Office Suite 29a, 3/F 23 Wharf Street, London, SE8 3GG, England.
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 as modified by the revaluation of certain fixed assets.
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.
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.
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
100
-
Accruals
200
-
300
-
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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