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Registered number: 09218303
Two Moons Computing Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
West Sussex
RH19 2LP
Two Moons Computing Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Two Moons Computing Ltd
Balance Sheet
As At 30 September 2024
Balance Sheet
Registered number: 09218303

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 21,645 |  | 28,860
|  |  | 21,645 |  | 28,860
CURRENT ASSETS
Debtors | 6 | 138,203 |  | 75,743 |
Cash at bank and in hand |  | 12,432 |  | 16,310 |
|  | 150,635 |  | 92,053 |
Creditors: Amounts Falling Due Within One Year | 7 | (165,172 ) |  | (103,925 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,537 ) |  | (11,872 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,108 |  | 16,988
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (7,022 ) |  | (16,785 )
NET ASSETS |  |  | 86 |  | 203
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (14 ) |  | 103
SHAREHOLDERS' FUNDS |  |  | 86 |  | 203

Page 1
Page 2
Two Moons Computing Ltd
Balance Sheet (continued)
As At 30 September 2024
For the year ending 30 September 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Robert Kinkade Director
22 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Two Moons Computing Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2024
Notes to the Financial Statements
1. General Information
Two Moons Computing Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 09218303 . The registered office is The Stables, , 58 High Street, East Grinstead, West Sussex, RH19 3DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 3
Page 4
Two Moons Computing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2023 | 9,887
As at 30 September 2024 | 9,887
Amortisation
As at 1 October 2023 | 9,887
As at 30 September 2024 | 9,887
Net Book Value
As at 30 September 2024 | -
As at 1 October 2023 | -

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2023 | 26,506 | 26,678 | 53,184
As at 30 September 2024 | 26,506 | 26,678 | 53,184
Depreciation
As at 1 October 2023 | 7,378 | 16,946 | 24,324
Provided during the period | 4,782 | 2,433 | 7,215
As at 30 September 2024 | 12,160 | 19,379 | 31,539
Net Book Value
As at 30 September 2024 | 14,346 | 7,299 | 21,645
As at 1 October 2023 | 19,128 | 9,732 | 28,860

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 44,173 |  | 32,329
Other debtors | 70,701 |  | 32,857
| 114,874 |  | 65,186
Due after more than one year
Other debtors | 23,329 |  | 10,557
| 138,203 |  | 75,743

Page 4
Page 5
Two Moons Computing Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2024
7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 37,156 |  | 24,299
Bank loans and overdrafts | 10,332 |  | 10,684
Other creditors | 29,264 |  | 28,616
Taxation and social security | 88,420 |  | 40,326
| 165,172 |  | 103,925

8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 7,022 |  | 16,785

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert Kinkade | 31,279 | 37,844 | - | - | 69,123

The above loan is unsecured, interest free and repayable on demand.
Page 5