BrightAccountsProduction v1.0.0 v1.0.0 2025-03-01 The company was dormant during the period Unaudited Accounts Buying and selling of own real estate
Management of real estate on a fee or contract basis 11 March 2026 0 0 14692430 2026-02-28 14692430 2025-02-28 14692430 2024-02-29 14692430 2025-03-01 2026-02-28 14692430 2024-03-01 2025-02-28 14692430 uk-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 14692430 uk-curr:PoundSterling 2025-03-01 2026-02-28 14692430 uk-bus:AbridgedAccounts 2025-03-01 2026-02-28 14692430 uk-bus:EntityNoLongerTradingButTradedInPast 2025-03-01 2026-02-28 14692430 uk-core:ShareCapital 2026-02-28 14692430 uk-core:ShareCapital 2025-02-28 14692430 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2026-02-28 14692430 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-02-28 14692430 uk-bus:FRS102 2025-03-01 2026-02-28 14692430 2025-03-01 2026-02-28 14692430 uk-bus:Director1 2025-03-01 2026-02-28 14692430 uk-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 xbrli:pure iso4217:GBP xbrli:shares

MOONLIGHT ESTATES LTD

Abridged Unaudited Financial Statements

for the financial year ended 28 February 2026

MOONLIGHT ESTATES LTD

DIRECTOR'S REPORT

for the financial year ended 28 February 2026

The director presents his report and the unaudited financial statements for the financial year ended 28 February 2026.

Principal Activity

Buying and selling of own real estate Management of real estate on a fee or contract basis

The Company is dormant and has not traded during the financial year.

Director

The director who served during the financial year is as follows:

Sheu Kayode Olaoye

There were no changes in shareholdings between 28 February 2026 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and apply them consistently;
- | make judgements and accounting estimates that are reasonable and prudent;
- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Sheu Kayode Olaoye

Director

11 March 2026

MOONLIGHT ESTATES LTD

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 28 February 2026

|  | 2026 |  | 2025
| Notes | £ |  | £

Profit for the financial year |  | - |  | -
|  | ───────── |  | ─────────
Total comprehensive income |  | - |  | -
|  | ═════════ |  | ═════════
The company did not trade during the financial year and received no income and incurred no expenditure. During the financial year the company made neither a profit nor a loss.

MOONLIGHT ESTATES LTD

Company Registration Number: 14692430

ABRIDGED BALANCE SHEET

as at 28 February 2026

|  |  | 2026 |  | 2025
|  | Notes | £ |  | £
Current Assets

Debtors |  |  | 100 |  | 100
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 100 |  | 100
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 100 |  | 100
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 100 |  | 100
|  |  | ═════════ |  | ═════════
These abridged financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 11 March 2026

________________________________ |  |  |  |  |
Sheu Kayode Olaoye |  |  |  |  |
Director |  |  |  |  |

MOONLIGHT ESTATES LTD

STATEMENT OF CHANGES IN EQUITY

as at 28 February 2026

| Called up | Total
| share |
| capital |
| £ | £
At 1 March 2024 | 100 | 100
| ───────── | ─────────
At 28 February 2025 | 100 | 100
| ───────── | ─────────
At 28 February 2026 | 100 | 100
| ═════════ | ═════════

MOONLIGHT ESTATES LTD

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 28 February 2026

1. | General Information
| MOONLIGHT ESTATES LTD is a company limited by shares incorporated and registered in England. The registered number of the company is 14692430. The registered office of the company is 2nd Floor, 225-229, Seven Sisters Road, London, N4 2DA, England. Buying and selling of own real estate Management of real estate on a fee or contract basis The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 28 February 2026 have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) issued by the Financial Reporting Council and in accordance with the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Cash flow statement
| The company has availed of the exemption in FRS 102 from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 0, (2025 - 0).

4. | Capital commitments
| The company had no material capital commitments at the financial year-ended 28 February 2026.

5. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.