REGISTERED NUMBER: 07416664 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

DALMOON LIMITED

TRADING AS

BROOKS LEISURE

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms L A Brooks

Miss B Lawji

REGISTERED OFFICE:

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

REGISTERED NUMBER:

07416664 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

111,685

130,018

Investments

6

99,500

-

211,185

130,018

CURRENT ASSETS

Debtors

7

89,123

11,579

Cash at bank

89,054

254,070

178,177

265,649

CREDITORS

Amounts falling due within one year

8

112,535

199,096

NET CURRENT ASSETS

65,642

66,553

TOTAL ASSETS LESS CURRENT LIABILITIES

276,827

196,571

CREDITORS

Amounts falling due after more than one year

9

-

(6,667

)

PROVISIONS FOR LIABILITIES

(27,921

)

(29,493

)

NET ASSETS

248,906

160,411

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

248,706

160,211

SHAREHOLDERS' FUNDS

248,906

160,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

Ms L A Brooks - Director

1.	STATUTORY INFORMATION

Dalmoon 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 represents takings received from arcade machines and any other sources of income from entertainment services provided.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

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.

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.

Investments

Investments are initially recognised at cost, being the fair value of the consideration given, including any directly attributable transaction costs.

Subsequent to initial recognition, investments are measured at cost less impairment. At each reporting date, the company assesses whether there is any indication that an investment may be impaired. If such indication exists, the carrying amount is reduced to its recoverable amount and the resulting impairment loss is recognised in profit or loss.

Increases in value above original cost are not recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

12,594

AMORTISATION

At 1 December 2024

and 30 November 2025

12,594

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

692,444

Additions

39,383

At 30 November 2025

731,827

DEPRECIATION

At 1 December 2024

562,426

Charge for year

57,716

At 30 November 2025

620,142

NET BOOK VALUE

At 30 November 2025

111,685

At 30 November 2024

130,018

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

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

171,850

DEPRECIATION

At 1 December 2024

99,002

Charge for year

5,671

At 30 November 2025

104,673

NET BOOK VALUE

At 30 November 2025

67,177

At 30 November 2024

72,848

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Investment Additions

99,500

-

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

89,123

11,579

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,973

12,973

Taxation and social security

59,476

67,986

Other creditors

40,086

118,137

112,535

199,096

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

-

6,667

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Ms L A Brooks

Balance outstanding at start of year

(66,711

)

(107,442

)

Amounts advanced

137,894

78,543

Amounts repaid

(37,812

)

(37,812

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

33,371

(66,711

)

Miss B Lawji

Balance outstanding at start of year

(5,029

)

(40,760

)

Amounts advanced

76,265

73,543

Amounts repaid

(37,812

)

(37,812

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

33,424

(5,029

)

Interest was charged on the overdrawn balances at a rate of 3.75% per annum. The loans were repaid on 6 April 2026.

11.	RELATED PARTY DISCLOSURES

During the year rent was paid to L Brooks, director and shareholder, of £16,965 (2024 - £16,952).

12.	ULTIMATE CONTROLLING PARTY

Ms L Brooks, director and shareholder had ultimate control of the company throughout the period of these financial statements.