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Registered Number: 03110043
England and Wales
Abridged Accounts
for the year ended 31 March 2026
for
MOONSTONE MANAGEMENT LIMITED

Moonstone Management Limited Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Moonstone Management Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Moonstone Management Limited for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Moonstone Management Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Moonstone Management Limited, as a body, in accordance with the terms of our engagement letter dated 04 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Moonstone Management Limited and state those matters that we have agreed to state to the Board of Directors of Moonstone Management Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moonstone Management Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Moonstone Management 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 of Moonstone Management Limited. You consider that Moonstone Management Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Moonstone Management 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 statutory accounts. .................................................... Broughton & Co. Limited 9 Second Avenue Worthing West Sussex BN14 9NX 04 August 2026 1

Registered Number: 03110043 Moonstone Management Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 2,340 |  | 2,343
|  | 2,340 |  | 2,343
Current assets |  |  |
Debtors |  | 13,991 |  | 10,888
Investments |  | 81,981 |  | 107,180
Cash at bank and in hand |  | 49,858 |  | 3,117
|  | 145,830 |  | 121,185
Creditors: amount falling due within one year |  | (99,778) |  | (72,298)
Net current assets |  | 46,052 |  | 48,887
Total assets less current liabilities |  | 48,392 |  | 51,230
Provisions for liabilities |  | (445) |  | (356)
Net assets |  | 47,947 |  | 50,874
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 1
Profit and loss account |  | 47,945 |  | 50,873
Shareholders' funds |  | 47,947 |  | 50,874
For the year ended 31 March 2026 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 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 31 July 2026 and were signed on its behalf by:
------------------------------- A Hutchinson Director
2

Moonstone Management Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information Moonstone Management Limited is a private company, limited by shares, registered in England and Wales, registration number 03110043, registration address 60 Telford Road, New Eltham, London, SE9 3RD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. 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. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. 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:
Equipment, fixtures and fittings | 33.33% Straight Line
Current asset investments Current asset investments are stated at the lower of cost and net realisable value. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 5 (2025 : 3).
3. | Tangible fixed assets
Cost or valuation | Equipment, fixtures and fittings |  | Total
| £ |  | £
At 01 April 2025 | 19,751 |  | 19,751
Additions | 2,243 |  | 2,243
Disposals | - |  | -
At 31 March 2026 | 21,994 |  | 21,994
Depreciation
At 01 April 2025 | 17,408 |  | 17,408
Charge for year | 2,246 |  | 2,246
On disposals | - |  | -
At 31 March 2026 | 19,654 |  | 19,654
Net book values
Closing balance as at 31 March 2026 | 2,340 |  | 2,340
Opening balance as at 01 April 2025 | 2,343 |  | 2,343
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
3