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Registered number: 9219206
The Moon Channel Limited
Unaudited Financial Statements
For The Year Ended 14 September 2025
The Moon Channel Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5—6

Page 1
The Moon Channel Limited
Accountants' Report
For The Year Ended 14 September 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of The Moon Channel Limited for the year ended 14 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Moon Channel Limited for the year ended 14 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of The Moon Channel Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of The Moon Channel Limited and state those matters that we have agreed to state to the directors of The Moon Channel Limited , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Moon Channel Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that The Moon Channel Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Moon Channel Limited . You consider that The Moon Channel Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of The Moon Channel Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

ZA Ltd
14/07/2026

Page 1
Page 2
The Moon Channel Limited
Balance Sheet
As At 14 September 2025
Balance Sheet
Registered number: 9219206

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 93,185 |  | 109,630
|  |  | 93,185 |  | 109,630
CURRENT ASSETS
Debtors | 5 | 15,000 |  | 15,000 |
Cash at bank and in hand |  | 104,844 |  | 75,709 |
|  | 119,844 |  | 90,709 |
Creditors: Amounts Falling Due Within One Year | 6 | (491 ) |  | (1,675 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 119,353 |  | 89,034
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 212,538 |  | 198,664
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (304,000 ) |  | (304,000 )
NET LIABILITIES |  |  | (91,462 ) |  | (105,336 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (91,464 ) |  | (105,338 )
SHAREHOLDERS' FUNDS |  |  | (91,462) |  | (105,336)

Page 2
Page 3
The Moon Channel Limited
Balance Sheet (continued)
As At 14 September 2025
For the year ending 14 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Miss Fatima Shareef Director
14/07/2026

The notes on pages 5 to 6 form part of these financial statements.
Page 3
Page 4
The Moon Channel Limited
Statement of Changes in Equity
For The Year Ended 14 September 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 15 September 2023 | 2 | (121,071 ) | (121,069)
Profit for the year and total comprehensive income | - | 15,733 | 15,733
As at 14 September 2024 and 15 September 2024 | 2 | (105,338 ) | (105,336)
Profit for the year and total comprehensive income | - | 13,874 | 13,874
As at 14 September 2025 | 2 | (91,464 ) | (91,462)

Page 4
Page 5
The Moon Channel Limited
Notes to the Financial Statements
For The Year Ended 14 September 2025
Notes to the Financial Statements
1. General Information
The Moon Channel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9219206 . The registered office is Unit 6 , Cranleigh Gardens Industrial Estate, Southall, Middlesex, UB1 2BZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 15% on reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 4 |  | 4
| 4 |  | 4

4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 15 September 2024 | 128,837 | 221,978 | 350,815
As at 14 September 2025 | 128,837 | 221,978 | 350,815
Depreciation
As at 15 September 2024 | 80,750 | 160,435 | 241,185
Provided during the period | 7,213 | 9,232 | 16,445
As at 14 September 2025 | 87,963 | 169,667 | 257,630

...CONTINUED
Page 5
Page 6
The Moon Channel Limited
Notes to the Financial Statements (continued)
For The Year Ended 14 September 2025

Net Book Value
As at 14 September 2025 | 40,874 | 52,311 | 93,185
As at 15 September 2024 | 48,087 | 61,543 | 109,630

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 15,000 |  | 15,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 186 |  | 1,599
VAT | 305 |  | 76
| 491 |  | 1,675

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shareholders contribution (Long term liabilities - creditors > 1 year) | 304,000 |  | 304,000

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 6