REGISTERED NUMBER: 09864506 (England and Wales)

Orange Moon Training Limited

Unaudited Financial Statements

for the Year Ended 30 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Oliver-Mighten

Y Oliver-Mighten

REGISTERED OFFICE:

12 Bridgford Road

West Bridgford

Nottingham

NG2 6AB

REGISTERED NUMBER:

09864506 (England and Wales)

ACCOUNTANTS:

Brooks Mayfield Limited

Chartered Accountants

12 Bridgford Road

West Bridgford

Nottinghamshire

NG2 6AB

FIXED ASSETS

Tangible assets

5

17,947

25,804

CURRENT ASSETS

Debtors

6

773,675

450,328

Cash at bank and in hand

130,398

136,742

904,073

587,070

CREDITORS

Amounts falling due within one year

7

545,784

246,153

NET CURRENT ASSETS

358,289

340,917

TOTAL ASSETS LESS CURRENT LIABILITIES

376,236

366,721

CREDITORS

Amounts falling due after more than one year

8

(290,040

)

(308,719

)

PROVISIONS FOR LIABILITIES

(4,487

)

-

NET ASSETS

81,709

58,002

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

81,509

57,802

SHAREHOLDERS' FUNDS

81,709

58,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

Y Oliver-Mighten - Director

1.	STATUTORY INFORMATION

Orange Moon Training Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding any discounts, rebates or applicable sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 30 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 March 2024

and 30 March 2025

39,281

DEPRECIATION

At 31 March 2024

13,477

Charge for year

7,857

At 30 March 2025

21,334

NET BOOK VALUE

At 30 March 2025

17,947

At 30 March 2024

25,804

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Trade debtors

103,523

182,266

Amounts owed by participating interests

229,438

109,780

Other debtors

440,714

158,282

773,675

450,328

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans and overdrafts

7,000

-

Other loans

111,815

114,312

Trade creditors

175,815

88,195

Tax

30,849

13,371

Social security and other taxes

149,280

17,305

Other creditors

19,504

9,282

Accruals and deferred income

51,521

3,688

545,784

246,153

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.3.25

30.3.24

£

£

Bank loans

22,693

36,499

Other loans

267,347

231,547

Tax and Social Security

-

40,673

290,040

308,719

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.3.25

30.3.24

£

£

Other loans

379,162

345,859

Other loans are secured by way of personal guarantees from the directors.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.3.25

30.3.24

value:

£

£

200

Ordinary

£1

200

200

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year ended 30 March 2025 a loan existed between the company and its directors, and as at 30 March 2025 the directors owed the company £66,812 (2024 - £73,709).