| |
|
2025 |
|
2024 |
| |
|
£ |
£ |
|
£ |
£ |
| Fixed assets |
|
|
3,234 |
|
|
3,912 |
| Current assets |
|
2,585 |
|
|
3,258 |
|
| Creditors: amount falling due within one year |
|
(12,340) |
|
|
(11,058) |
|
|
Net current assets
|
|
|
(9,755)
|
|
|
(7,800)
|
|
Total assets less current liabilities
|
|
|
(6,521) |
|
|
(3,888) |
| Creditors: amount falling due after more than one year |
|
|
(918) |
|
|
(2,810) |
|
Net assets
|
|
|
(7,439) |
|
|
(6,698) |
| |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
(7,439) |
|
|
(6,698) |
| |
NOTES TO THE ACCOUNTS
General Information
Moonshine Ice Cream UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 10997093, registration address Clarence House, Thirsk Bank, Coxwold, North Yorkshire, YO61 4AB.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Trade Mark
Trade Mark is stated at cost less amortization. Amortization is calculated on a straight line basis over the estimated expected useful economic life of the Trade Mark of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
25% Reducing Balance
|
|
| 2. |
Intangible fixed assets
| Cost |
Trade Mark |
|
Total |
| |
£ |
|
£ |
| At 01 November 2024 |
1,199 |
|
1,199 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 October 2025 |
1,199 |
|
1,199 |
| Net book values |
| At 31 October 2025 |
1,199 |
|
1,199 |
| At 31 October 2024 |
1,199 |
|
1,199 |
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Total |
| |
£ |
|
£ |
| At 01 November 2024 |
9,068 |
|
9,068 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 October 2025 |
9,068 |
|
9,068 |
| Depreciation |
| At 01 November 2024 |
6,355 |
|
6,355 |
| Charge for year |
678 |
|
678 |
| On disposals |
- |
|
- |
| At 31 October 2025 |
7,033 |
|
7,033 |
| Net book values |
| Closing balance as at 31 October 2025 |
2,035 |
|
2,035 |
| Opening balance as at 01 November 2024 |
2,713 |
|
2,713 |
|
| 4. |
Average number of employees
Average number of employees during the year was 3 (2024 : 3).
|
| 5. |
Advances and Credits
Simon, Helen & Verity Rheinberg During the year ended 31st October 2025, the Directors advanced £7,501 to the Company and the Company repaid £5,261 to the Directors. as at 31st October 2025, the Company owed £8,797 to the Directors. | Brought Forward
£ | Amount
£ | Interest
£ | Repaid
£ | Written Off
£ | Waived
£ | Carry Forward
£ |
|---|
| Simon, Helen & Verity Rheinberg | 6,557 | | 7,501 | | 0 | | 5,261 | | 0 | | 0 | | 8,797 | | 6,557 | | 7,501 | | 0 | | 5,261 | | 0 | | 0 | | 8,797 |
| Brought Forward
£ | Amount
£ | Interest
£ | Repaid
£ | Written Off
£ | Waived
£ | Carry Forward
£ |
|---|
| Simon, Helen & Verity Rheinberg | 6,246 | | 5,908 | | 0 | | 5,597 | | 0 | | 0 | | 6,557 | | 6,246 | | 5,908 | | 0 | | 5,597 | | 0 | | 0 | | 6,557 |
|
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 July 2026 and were signed on its behalf by: --------------------------------
Simon Rheinberg
Director |
2
|