REGISTERED NUMBER: 09377636 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

FULL MOON (UK) LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

CURRENT ASSETS

Stocks

1,168,751

1,241,716

Cash at bank and in hand

3,069

153,200

1,171,820

1,394,916

CREDITORS

Amounts falling due within one year

5

905,512

258,530

NET CURRENT ASSETS

266,308

1,136,386

TOTAL ASSETS LESS CURRENT LIABILITIES

266,308

1,136,386

CREDITORS

Amounts falling due after more than one year

6

-

990,675

NET ASSETS

266,308

145,711

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

266,208

145,611

266,308

145,711

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 February 2026 and were signed on its behalf by:

Tanvier Singh Dulay - Director

1.	STATUTORY INFORMATION

Full Moon (Uk) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09377636

Registered office:

10 Harborne Road

Edgbaston

Birmingham

West Midlands

B15 3AA

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

1,920

1,920

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,334

10,595

Trade creditors

10,450

8,440

Taxation and social security

(28,052

)

36,091

Other creditors

914,780

203,404

905,512

258,530

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

990,675

Amounts falling due in more than five years:

Repayable by instalments

Woodbourne Homes Ltd

-

982,937

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kulwinder Singh Chawla F.C.C.A. (Senior Statutory Auditor)

for and on behalf of Brindleys Limited

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Hardip Singh Dulay

Balance outstanding at start of year

(709

)

(709

)

Amounts repaid

(1,300

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,009

)

(709

)

Ravinder Kaur Dulay

Balance outstanding at start of year

(709

)

(708

)

Amounts repaid

(1,300

)

(1

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,009

)

(709

)

Dividends issued during the year is Nil (Nil in 2024)

9.	RELATED PARTY DISCLOSURES

Current liabilities due to related parties with no terms attached

Woodbourne Group PLC= £893,937 (£184,000 in 2024)

Long term liabilities due to related parties with no terms attached

Woodbourne Homes Ltd=Nil (£982,937 in 2024)