Moon Collider Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07146900

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		689		2,319

			689		2,319
CURRENT ASSETS
Debtors	5	126,720		273,040

		126,720		273,040
Creditors: Amounts Falling Due Within One Year	6	(462,260 )		(405,618 )

NET CURRENT ASSETS (LIABILITIES)			(335,540 )		(132,578 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(334,851 )		(130,259 )

Creditors: Amounts Falling Due After More Than One Year	7		(1,030,931 )		(1,155,182 )

NET LIABILITIES			(1,365,782 )		(1,285,441 )

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			(1,365,786 )		(1,285,445 )

SHAREHOLDERS' FUNDS			(1,365,782)		(1,285,441)

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Moon Collider Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M S Boniface

Director

6 May 2026

The notes on pages 3 to 5 form part of these financial statements.

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Moon Collider Limited

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

Moon Collider Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07146900 . The registered office is 85 First Floor Great Portland Street, London, W1W 7LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

With due consideration of the company's net liability position, the directors have concluded that they have a reasonable expectation that the company has adequate access to resources to continue as a going concern for a period of at least 12 months. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% straight line
Computer Equipment	50% straight line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Moon Collider Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 11)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	2,721	70,706	73,427
Additions	-	380	380
Disposals	-	(1,550 )	(1,550 )

As at 28 February 2026	2,721	69,536	72,257

Depreciation
As at 1 March 2025	1,902	69,206	71,108
Provided during the period	400	1,610	2,010
Disposals	-	(1,550 )	(1,550 )

As at 28 February 2026	2,302	69,266	71,568

Net Book Value
As at 28 February 2026	419	270	689

As at 1 March 2025	819	1,500	2,319

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Moon Collider Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	66,723	20,388
Prepayments and accrued income	1,197	863
Other debtors	2,043	1,000
Corporation tax recoverable assets	51,070	245,274
VAT	5,687	5,515

	126,720	273,040

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	31,870	33,362
Bank loans and overdrafts	26,418	41,914
Other taxes and social security	50,377	15,653
Other creditors	1,043	846
Accruals and deferred income	226,564	191,652
Directors' loan accounts	125,988	122,191

	462,260	405,618

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	8,052
Other loans	-	116,199
Amounts owed to parent undertaking	1,030,931	1,030,931

	1,030,931	1,155,182

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

9. Related Party Transactions

As at 28 February 2026, the company owed the director, Mr M Jack £115,994 (2025: £111,419) and director Mr M Boniface £9,994 (2025: £8,773).

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