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
Pearl Big Moon Limited
Company Information
for the year ended 15 October 2025
Company Number
15172775 (England and Wales)
Registered Office
Office Suite 29a
3/F 23 Wharf Street
London
SE8 3GG
England
Pearl Big Moon Limited
Statement of financial position
as at 15 October 2025
Cash at bank and in hand
1,728
1,000
Creditors: amounts falling due within one year
(300)
-
Net current assets
1,428
1,000
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
Pearl Big Moon Limited
Notes to the Accounts
for the year ended 15 October 2025
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.
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.
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.
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
-
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).