IRIS Accounts Production v26.1.0.640 06807689 director 1.2.24 31.1.25 31.1.25 false true false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06807689 2024-01-31 06807689 2025-01-31 06807689 2024-02-01 2025-01-31 06807689 2023-01-31 06807689 2023-02-01 2024-01-31 06807689 2024-01-31 06807689 ns15:EnglandWales 2024-02-01 2025-01-31 06807689 ns14:PoundSterling 2024-02-01 2025-01-31 06807689 ns10:Director1 2024-02-01 2025-01-31 06807689 ns10:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06807689 ns10:SmallEntities 2024-02-01 2025-01-31 06807689 ns10:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06807689 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-01 2025-01-31 06807689 ns10:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06807689 ns10:FullAccounts 2024-02-01 2025-01-31 06807689 ns10:OrdinaryShareClass1 2024-02-01 2025-01-31 06807689 ns10:RegisteredOffice 2024-02-01 2025-01-31 06807689 ns5:CurrentFinancialInstruments 2025-01-31 06807689 ns5:CurrentFinancialInstruments 2024-01-31 06807689 ns5:Non-currentFinancialInstruments 2025-01-31 06807689 ns5:Non-currentFinancialInstruments 2024-01-31 06807689 ns5:ShareCapital 2025-01-31 06807689 ns5:ShareCapital 2024-01-31 06807689 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 06807689 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 06807689 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 06807689 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-01-31 06807689 ns10:OrdinaryShareClass1 2025-01-31

REGISTERED NUMBER: 06807689 (England and Wales)

New Moon Cars Ltd

Unaudited Financial Statements

for the Year Ended 31 January 2025

| New Moon Cars Ltd (Registered number: 06807689) |

Contents of the Financial Statements

for the Year Ended 31 January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| New Moon Cars Ltd |

Company Information

for the Year Ended 31 January 2025

| DIRECTOR: | Mr NZ Arshad

| REGISTERED OFFICE: | 49 Edge Lane

| Stretford

| Lancashire

| M32 8HW

| REGISTERED NUMBER: | 06807689 (England and Wales)

| New Moon Cars Ltd (Registered number: 06807689) |

Balance Sheet

31 January 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 573,790 |  | 373,738 |  |

Cash in hand | - |  | 5,217 |  |

573,790 |  | 378,955 |  |

CREDITORS

Amounts falling due within one year | 6 | (449,302 | ) | (263,387 | ) |

NET CURRENT ASSETS | 124,488 |  | 115,568 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 124,488 |  | 115,568 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (8,031 | ) | (18,338 | ) |

NET ASSETS | 116,457 |  | 97,230 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | 116,455 |  | 97,228 |  |

SHAREHOLDERS' FUNDS | 116,457 |  | 97,230 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| New Moon Cars Ltd (Registered number: 06807689) |

Balance Sheet - continued

31 January 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2026 and were signed by:

Mr NZ Arshad - Director

| New Moon Cars Ltd (Registered number: 06807689) |

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | GENERAL INFORMATION

| The company is a private company limited by share capital, incorporated in United Kingdom.

| The address of its registered office is:

| 49 Edge Lane

| Stretford

| Lancashire

| M32 8HW

2. | 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).

3. | 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.

| 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.

| 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.

| 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.

| 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.

| New Moon Cars Ltd (Registered number: 06807689) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 362,620 |  | 190,760 |  |

| Amounts owed by associates | 210,880 |  | 182,978 |  |

| Other debtors | 290 |  | - |  |

573,790 |  | 373,738 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 437,148 |  | 254,648 |  |

| Taxation and social security | 9,654 |  | 7,539 |  |

| Other creditors | 2,500 |  | 1,200 |  |

449,302 |  | 263,387 |  |

| New Moon Cars Ltd (Registered number: 06807689) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| BBL Loan | 8,031 |  | 18,338 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary shares | 1 | 2 |  | 2 |  |