Moonrakers Guest House Limited 00685608 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is that of commercial letting of holiday accommodation. Digita Accounts Production Advanced 6.30.9574.0 true 00685608 2024-11-01 2025-10-31 00685608 2025-10-31 00685608 core:CurrentFinancialInstruments 2025-10-31 00685608 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 00685608 core:FurnitureFittings 2025-10-31 00685608 core:OfficeEquipment 2025-10-31 00685608 bus:SmallEntities 2024-11-01 2025-10-31 00685608 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 00685608 bus:FilletedAccounts 2024-11-01 2025-10-31 00685608 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 00685608 bus:RegisteredOffice 2024-11-01 2025-10-31 00685608 bus:Director2 2024-11-01 2025-10-31 00685608 bus:Director3 2024-11-01 2025-10-31 00685608 bus:Director5 2024-11-01 2025-10-31 00685608 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 00685608 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 00685608 bus:Agent1 2024-11-01 2025-10-31 00685608 core:ComputerEquipment 2024-11-01 2025-10-31 00685608 core:FurnitureFittings 2024-11-01 2025-10-31 00685608 core:OfficeEquipment 2024-11-01 2025-10-31 00685608 core:AllAssociates 2024-11-01 2025-10-31 00685608 countries:EnglandWales 2024-11-01 2025-10-31 00685608 2024-10-31 00685608 core:CostValuation 2024-10-31 00685608 core:FurnitureFittings 2024-10-31 00685608 core:OfficeEquipment 2024-10-31 00685608 2023-11-01 2024-10-31 00685608 2024-10-31 00685608 core:CurrentFinancialInstruments 2024-10-31 00685608 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 00685608 core:FurnitureFittings 2024-10-31 00685608 core:OfficeEquipment 2024-10-31 00685608 bus:OrdinaryShareClass1 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registration number: 00685608

Moonrakers Guest House Limited
Annual Report and Unaudited Financial Statements Year Ended 31 October 2025

Chartered Accountants

Moonrakers Guest House Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Moonrakers Guest House Limited

Company Information

Directors | Mr M K Gregory Mr W J Gregory Mr M R Gregory

Registered office | Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants | Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Moonrakers Guest House Limitedfor the Year Ended 31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Moonrakers Guest House Limited for the year ended 31 October 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Moonrakers Guest House Limited, as a body, in accordance with the terms of our engagement letter dated 10 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Moonrakers Guest House Limited and state those matters that we have agreed to state to the Board of Directors of Moonrakers Guest House Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moonrakers Guest House Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Moonrakers Guest House Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Moonrakers Guest House Limited. You consider that Moonrakers Guest House Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Moonrakers Guest House Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

19 February 2026

Moonrakers Guest House Limited

(Registration number: 00685608)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 798 | 1,013
Investment property | 5 | 200,000 | 200,000
Investments | 6 | 1 | 1
|  | 200,799 | 201,014
Current assets |  |  |
Debtors | 7 | 192 | 8,325
Cash at bank and in hand |  | 299,494 | 313,413
|  | 299,686 | 321,738
Creditors: Amounts falling due within one year | 8 | (1,466) | (1,443)
Net current assets |  | 298,220 | 320,295
Total assets less current liabilities |  | 499,019 | 521,309
Provisions for liabilities |  | (18,632) | (18,673)
Net assets |  | 480,387 | 502,636
Capital and reserves |  |  |
Called up share capital |  | 5,000 | 5,000
Profit and loss account |  | 475,387 | 497,636
Shareholders' funds |  | 480,387 | 502,636

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 19 February 2026 and signed on its behalf by:

Mr M R Gregory
Director

Moonrakers Guest House Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
Garrison Lane
St Mary's
Isles of Scilly
TR21 0JF

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The account are presented in £ sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Moonrakers Guest House Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and equipment | 15% Reducing Balance
Computer | 15% Reducing Balance

Investment property

The property was valued by the directors during the year ended 31 October 2018 at £200,000. The directors deem the previous valuation as reflective of the current market value of the property.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Moonrakers Guest House Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 November 2024 | 5,721 | 500 | 6,221
Disposals | - | (500) | (500)
At 31 October 2025 | 5,721 | - | 5,721
Depreciation
At 1 November 2024 | 4,783 | 425 | 5,208
Charge for the year | 140 | - | 140
Eliminated on disposal | - | (425) | (425)
At 31 October 2025 | 4,923 | - | 4,923
Carrying amount
At 31 October 2025 | 798 | - | 798
At 31 October 2024 | 938 | 75 | 1,013

Moonrakers Guest House Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

5 | Investment properties

| 2025 £
At 1 November | 200,000
At 31 October | 200,000

The property was valued by the directors during the year ended 31 October 2018 at £200,000.

The directors deem the previous valuation as reflective of the current market value of the property.

6 | Investments

| 2025 £ | 2024 £
Investments in associates | 1 | 1

Associates | £
Cost
At 1 November 2024 | 1
Carrying amount
At 31 October 2025 | 1
At 31 October 2024 | 1

7 | Debtors

| 2025 £ | 2024 £
Other debtors | - | 8,019
Prepayments | 192 | 306
| 192 | 8,325

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 1,466 | 1,443

Moonrakers Guest House Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 October 2025

9 | Provisions for liabilities

This refers to deferred tax which is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

10 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £5.10 (2024 - £6.40) for 5000 (2024 - 5000) shares in issue. |  | 25,500 |  | 32,000

11 | Related party transactions

Transactions with directors

There have not been any loan transactions with directors in the current year to 31 October 2025.

Summary of transactions with associates

In the year Moonrakers Guest House Ltd has made service charge payments to Moonrakers Management Ltd of £803 (2024 - £1,481).