REGISTERED NUMBER: 12617290 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Moonstar Ventures Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Copos

REGISTERED OFFICE:

18a Fitzjohns Avenue

London

NW3 5NA

REGISTERED NUMBER:

12617290 (England and Wales)

ACCOUNTANTS:

Dragon Argent Limited

63 Bermondsey Street

London

SE1 3XF

FIXED ASSETS

Intangible assets

4

247,790

289,594

Tangible assets

5

1,024

4,260

248,814

293,854

CURRENT ASSETS

Debtors

6

25,245

30,356

Cash at bank

8,034

2,493

33,279

32,849

CREDITORS

Amounts falling due within one year

7

15,214

16,248

NET CURRENT ASSETS

18,065

16,601

TOTAL ASSETS LESS CURRENT LIABILITIES

266,879

310,455

CREDITORS

Amounts falling due after more than one year

8

693,308

548,388

NET LIABILITIES

(426,429

)

(237,933

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(426,529

)

(238,033

)

(426,429

)

(237,933

)

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

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

The director acknowledges her 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.

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 director and authorised for issue on 8 June 2026 and were signed by:

A Copos - Director

1.	STATUTORY INFORMATION

Moonstar Ventures Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Going concern

The company incurred a loss before tax of £202,036 (2024 : £192,522) and continues to be reliant on grant funding and loans. The director is confident that the company will be able to meet its liabilities as they fall due, for a period of at least 12 months from the date of approval of these financial statements. The financial statements have therefore been prepared on a going concern basis.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life as follows:

Computer software - 3 year useful life

Development costs - 3 year useful life

Tangible fixed assets

Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixture & Fittings - 5 year useful life

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

624,917

Additions

192,981

At 31 December 2025

817,898

AMORTISATION

At 1 January 2025

335,323

Charge for year

234,785

At 31 December 2025

570,108

NET BOOK VALUE

At 31 December 2025

247,790

At 31 December 2024

289,594

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

16,966

DEPRECIATION

At 1 January 2025

12,706

Charge for year

3,236

At 31 December 2025

15,942

NET BOOK VALUE

At 31 December 2025

1,024

At 31 December 2024

4,260

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

8,716

3,259

Other debtors

15,542

-

Corporation tax receivable

-

25,372

VAT

576

-

Prepayments

411

1,725

25,245

30,356

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

6,073

1,395

Social security and other taxes

4,929

3,861

Pensions payable

375

375

VAT

-

282

Other creditors

487

4,604

Accruals and deferred income

3,350

5,731

15,214

16,248

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other loans - 1-2 years

693,308

548,388

9.	RELATED PARTY DISCLOSURES

There is a directors' loan balance of £149,369 (2024 : £126,940) owed to the director. The amount is not subject to interest or formal repayment terms.