The average number of persons, including directors, employed by the company during the year was as follows:

The financial statements have been prepared on a going concern basis. The director considers the basis to be appropriate despite the fact that the balance sheet shows net liabilities at 31st March 2025. The company is generating sufficient cash flows on a weekly basis together with support of its directors to meet its current liabilities.

Should the company be unable to continue trading, adjustments would have been made to adjust the value of the assets to their recoverable amount, to provide for any further liabilities that might arise.

Moon Costumes Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 224 Long Furlong Drive, Slough, Berkshire, SL2 2PJ.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.