REGISTERED NUMBER: 05707097 (England and Wales)

MOONEERAMS LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD 1ST OCTOBER 2025 TO 31ST MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

A Worth

A S Fergusson

A J Last

N S Green

SECRETARY:

D A Worth

REGISTERED OFFICE:

7 Village Way

Greenmeadow Springs Business Park

Cardiff

CF15 7NE

REGISTERED NUMBER:

05707097 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

239,905

137,506

239,905

137,506

CURRENT ASSETS

Debtors

6

1,446,442

1,003,131

Cash at bank and in hand

2,439,502

2,455,554

3,885,944

3,458,685

CREDITORS

Amounts falling due within one year

7

530,704

457,281

NET CURRENT ASSETS

3,355,240

3,001,404

TOTAL ASSETS LESS CURRENT LIABILITIES

3,595,145

3,138,910

CREDITORS

Amounts falling due after more than one year

8

26,173

-

NET ASSETS

3,568,972

3,138,910

CAPITAL AND RESERVES

Called up share capital

9

300

300

Retained earnings

3,568,672

3,138,610

SHAREHOLDERS' FUNDS

3,568,972

3,138,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th July 2026 and were signed on its behalf by:

A Worth - Director

1.	STATUTORY INFORMATION

Mooneerams Limited 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

20% straight line on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% straight line on cost and 20% straight line on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 22 (2025 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2025

and 31st March 2026

500,000

AMORTISATION

At 1st October 2025

and 31st March 2026

500,000

NET BOOK VALUE

At 31st March 2026

-

At 30th September 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st October 2025

67,644

135,875

55,396

258,915

Additions

112,326

-

14,808

127,134

Disposals

(35,226

)

-

(29,428

)

(64,654

)

At 31st March 2026

144,744

135,875

40,776

321,395

DEPRECIATION

At 1st October 2025

30,722

26,988

48,218

105,928

Charge for period

21,865

13,446

4,905

40,216

Eliminated on disposal

(35,226

)

-

(29,428

)

(64,654

)

At 31st March 2026

17,361

40,434

23,695

81,490

NET BOOK VALUE

At 31st March 2026

127,383

95,441

17,081

239,905

At 30th September 2025

36,922

108,887

7,178

152,987

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st October 2025

and 31st March 2026

60,498

DEPRECIATION

At 1st October 2025

9,469

Charge for period

6,102

At 31st March 2026

15,571

NET BOOK VALUE

At 31st March 2026

44,927

At 30th September 2025

51,029

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

852,285

735,769

Other debtors

594,157

267,362

1,446,442

1,003,131

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

33,877

67,323

Trade creditors

16,499

4,500

Taxation and social security

461,369

370,027

Other creditors

18,959

15,431

530,704

457,281

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

26,173

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

300

Ordinary

£1

300

300