Moonji Ltd - Accounts

	Registered number
	11578936

	Moonji Ltd
	Unaudited Accounts
	for the year ended
	31 March 2025

Moonji Ltd Balance Sheet as at 31 March 2025
	Notes		2025 £		2024 £
Called up share capital not paid			39,900		0

Fixed assets
Intangible assets	4		150		2,990
Tangible assets	5		1,289		10,343
			1,439		13,333

Current assets
Stocks	6	1,334		3,512
Debtors	7	615		268
Cash at bank and in hand		712		7,529
		2,661		11,309

Prepayments and accrued income:		0		598

Creditors: amounts falling due within one year	8	(91,839)		(60,929)

Net current assets / (liabilities)			(89,178)		(49,022)

Total assets less current liabilities			(47,839)		(35,689)

Creditors: amounts falling due after more than one year	9		(30,683)		(40,746)

Provisions for liabilities			(0)		(0)

Total net assets (liabilities)			(78,522)		(76,435)

Capital and reserves
Called up share capital	10		40,000		100
Other reserves			6,528		6,528
Profit and loss account			(125,050)		(83,063)
Shareholders' funds			(78,522)		(76,435)

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 March 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Ms C Vyrdee

Director

Approved by the board on 20 November 2025

Company Number: 11578936 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

16 Westbury Lodge Close
Pinner
HA5 3FG
United Kingdom

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Computer equipment	25% Reducing Balance
Office equipment	25% Reducing Balance
Plant & machinery	25% Reducing Balance
Tools & equipment	10% Reducing Balance

	Intangible fixed assets
	Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives.

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Profit or loss
Profit before tax is stated after charging the following:	2025	2024
	£	£
Depreciation - owned assets	310	1,370
Amortisation of other intangible assets	2,990	2,990
Directors' remuneration	8,326	18,677

Employees
	2025	2024
Average number of employees during the period	0	0

Intangible fixed assets
	Other	Total
Cost	£	£
At 1 April 2024	11,960	11,960
Additions	150	150
At 31 March 2025	12,110	12,110
Amortisation
At 1 April 2024	8,970	8,970
Provided during the period	2,990	2,990
At 31 March 2025	11,960	11,960
Net book value
At 31 March 2025	150	150
At 31 March 2024	2,990	2,990

Tangible fixed assets
	Computer equipment	Office equipment	Plant & machinery	Tools & equipment	Total
Cost or valuation	£	£	£	£	£
At 1 April 2024	2,274	204	5,746	12,669	20,893
Disposals	(0)	(0)	(0)	(11,995)	(11,995)
At 31 March 2025	2,274	204	5,746	674	8,898
Depreciation
At 1 April 2024	1,619	89	5,523	3,319	10,550
Charge for the period	164	29	56	61	310
On disposals	(0)	(0)	(0)	(3,251)	(3,251)
At 31 March 2025	1,783	118	5,579	129	7,609
Net book value
At 31 March 2025	491	86	167	545	1,289
At 31 March 2024	655	115	223	9,350	10,343

Stocks
	2025	2024
	£	£
Work in progress	1,334	3,512
	1,334	3,512

Debtors
	2025	2024
	£	£
Trade debtors	615	268
	615	268

Creditors: amounts falling due within one year
	2025	2024
	£	£
Trade creditors	254	658
Taxation & social security	1,585	271
Other creditors	90,000	60,000
	91,839	60,929

Creditors: amounts falling due after one year
	2025	2024
	£	£
Bank Loans & overdrafts	6,132	7,319
Other	24,551	33,427
	30,683	40,746

10.	Share capital
		2025		2024
		£		£
		40,000		100