Two Moons Computing Ltd

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

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

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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.

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)

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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

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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.

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