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Company Registration No. NI629109 (Northern Ireland)
Neptune Moygashel Limited Unaudited accounts for the year ended 30 April 2025
Neptune Moygashel Limited Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Debtors
2,734 
2,734 
Cash at bank and in hand
724 
2,937 
3,458 
5,671 
Creditors: amounts falling due within one year
(4,450)
(8,133)
Net current liabilities
(992)
(2,462)
Net liabilities
(992)
(2,462)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(1,092)
(2,562)
Shareholders' funds
(992)
(2,462)
For the year ending 30 April 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 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 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 of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by
Creighton Boyd Director Company Registration No. NI629109
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Neptune Moygashel Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
Neptune Moygashel Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI629109. The registered office is 13 Main Street , Hillsborough, BT26 6AE, Northern Ireland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
Having reviewed the resources available, the directors of Neptune Moygashel Limited believe that the company has adequate resources available to enable it to continue in operational existence for a period of at least 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Turnover
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 rendering of rental services is recognised by reference to the stage of completion of the contract.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
2,734 
2,734 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
3,450 
3,640 
Taxes and social security
- 
777 
Other creditors
- 
2,466 
Accruals
1,000 
1,250 
4,450 
8,133 
6
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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Neptune Moygashel Limited Notes to the Accounts for the year ended 30 April 2025
7
Transactions with related parties
Included in debtors are amounts due from to connected companies of £2,734 (2024: £2,734). All amounts are interest free and repayable on demand.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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