Mainmoon Limited - Filleted accounts

Registered number

04269691

Mainmoon Limited

Filleted Accounts

31 March 2025

Mainmoon Limited
Registered number:	04269691
Balance Sheet
as at 31 March 2025

Notes		2025			2024
£			£
Current assets
Cash at bank and in hand	100			100


Net current assets		100			100

Net assets		100			100

Capital and reserves
Called up share capital		100			100

Shareholders' funds		100			100

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mohammad Naheed Randhawa
Director
Approved by the board on 29 October 2025

Mainmoon Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Government grants
	Grants received during the year from the government are recognised as other income. This income is recognised when the application is made to the local authority after receiving confirmation of entitlement from them. There would either be a debtor, a deferred income or no balance due recognised depending upon when the cash was received from the local authority. The grants received in the year include Coronavirus Job Retention Scheme (CJRS). CJRS is recognised on a straight line basis, accrued over the furlough period for each relevant employee on the PAYE payroll scheme. Cash payments were received from HMRC.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		2


3	Controlling party

	DPKBV Ltd is the ultimate controlling party.


4	Other information

	Mainmoon Limited is a private company limited by shares and incorporated in England. Its registered office is:

	138 Station Road
	Edgware
	Middlesex
	HA8 7AA