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Company Registration No. 11997696 (England and Wales)
White Moon Holdings Limited Unaudited accounts for the year ended 31 December 2025
White Moon Holdings Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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White Moon Holdings Limited Company Information for the year ended 31 December 2025
Directors
Stephen William Moon Steven Mark John White
Company Number
11997696 (England and Wales)
Registered Office
C/o GMC Business Advisers ltd The Joiners Ship The Historic Dockyard Chatham Kent ME4 4TZ United Kingdom
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White Moon Holdings Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
354,423 
433,769 
Investment property
5
363,182 
393,182 
Investments
6
101 
101 
717,706 
827,052 
Current assets
Debtors
7
151 
2,482 
Cash at bank and in hand
3,727 
4,687 
3,878 
7,169 
Creditors: amounts falling due within one year
8
(25,028)
(4,151)
Net current (liabilities)/assets
(21,150)
3,018 
Total assets less current liabilities
696,556 
830,070 
Creditors: amounts falling due after more than one year
9
(336,214)
(359,346)
Provisions for liabilities
Deferred tax
(17,859)
(29,858)
Net assets
342,483 
440,866 
Capital and reserves
Called up share capital
200 
200 
Revaluation reserve
6,891 
96,142 
Profit and loss account
335,392 
344,524 
Shareholders' funds
342,483 
440,866 
For the year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2025 and were signed on its behalf by
Stephen William Moon Director Company Registration No. 11997696
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White Moon Holdings Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
White Moon Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 11997696. The registered office is C/o GMC Business Advisers ltd, The Joiners Ship, The Historic Dockyard, Chatham, Kent, ME4 4TZ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Straight Line 4%
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White Moon Holdings Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 January 2025
493,373 
Additions
4,704 
Revaluations
(71,250)
At 31 December 2025
426,827 
Depreciation
At 1 January 2025
59,604 
Charge for the year
12,800 
At 31 December 2025
72,404 
Net book value
At 31 December 2025
354,423 
At 31 December 2024
433,769 
5
Investment property
2025 
£ 
Fair value at 1 January 2025
393,182 
Net loss from fair value adjustments
(30,000)
At 31 December 2025
363,182 
6
Investments
Subsidiary undertakings 
Other investments 
Total 
£ 
£ 
£ 
Valuation at 1 January 2025
100 
1 
101 
Valuation at 31 December 2025
100 
1 
101 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
126 
- 
Trade debtors
- 
2,457 
Other debtors
25 
25 
151 
2,482 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,299 
1,618 
Trade creditors
1,116 
(918)
Taxes and social security
4,614 
3,451 
Other creditors
16,999 
- 
25,028 
4,151 
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White Moon Holdings Limited Notes to the Accounts for the year ended 31 December 2025
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
336,214 
359,346 
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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