Company registration number 12327934 (England and Wales)
Project Moonraker Limited
Unaudited financial statements
For the period ended 31 March 2025
Project Moonraker Limited
Company information
Director
Mr S A Hawkes
Company number
12327934
Registered office
5-7 Jesus Lane
Jesus Lane
Cambridge
CB5 8BA
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Project Moonraker Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Project Moonraker Limited
Statement of financial position
As at 31 March 2025
31 March 2025
- 1 -
31 March 2025
30 November 2024
Notes
£
£
£
£
Current assets
Debtors
3
441,251
465,378
Cash at bank and in hand
192,884
42,234
634,135
507,612
Creditors: amounts falling due within one year
4
(601,350)
(502,556)
Net current assets
32,785
5,056
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
31,785
4,056
Total equity
32,785
5,056

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

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 January 2026
Mr S A Hawkes
Director
Company registration number 12327934 (England and Wales)
Project Moonraker Limited
Notes to the financial statements
For the period ended 31 March 2025
- 2 -
1
Accounting policies
Company information

Project Moonraker Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5-7 Jesus Lane, Jesus Lane, Cambridge, CB5 8BA.

1.1
Reporting period

The financial statements cover an four month period, as the reporting date was shortened from 30 November 2025 to 31 March 2025, in order to align with other related companies. Therefore, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on despatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable.

Project Moonraker Limited
Notes to the financial statements (continued)
For the period ended 31 March 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
6
6
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
19,577
2,815
Other debtors
421,674
462,563
441,251
465,378
Project Moonraker Limited
Notes to the financial statements (continued)
For the period ended 31 March 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
118,276
165,126
Corporation tax
36,690
25,433
Other taxation and social security
31,361
28,845
Other creditors
415,023
283,152
601,350
502,556
5
Directors' transactions
Advances
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Director's loan account
-
179,973
(173,195)
6,778
179,973
(173,195)
6,778
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