Company Registration No. 13905201 (England and Wales)
S Moon Limited
Unaudited accounts
for the year ended 31 May 2026
S Moon Limited
Unaudited accounts
Contents
S Moon Limited
Company Information
for the year ended 31 May 2026
Company Number
13905201 (England and Wales)
Registered Office
S Moon LIMITED
343 Yorktown Road
College Town
Sandhurst
Berkshire
GU47 0PX
England
Accountants
Kimee & Associates
Office T, First Floor
Raydean House
15-17 Western Parade
Great North Road, Barnet, London
EN5 1AH
S Moon Limited
Statement of financial position
as at 31 May 2026
Tangible assets
1,788
1,898
Cash at bank and in hand
88,130
144,413
Creditors: amounts falling due within one year
(31,968)
(38,986)
Net current assets
56,162
106,660
Called up share capital
100
100
Profit and loss account
57,850
108,458
Shareholders' funds
57,950
108,558
For the year ending 31 May 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 August 2026 and were signed on its behalf by
Mr Kok Mun Mok
Director
Company Registration No. 13905201
S Moon Limited
Notes to the Accounts
for the year ended 31 May 2026
S Moon Limited is a private company, limited by shares, registered in England and Wales, registration number 13905201. The registered office is S Moon LIMITED, 343 Yorktown Road, College Town, Sandhurst, Berkshire, GU47 0PX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 June 2025
-
2,677
308
2,985
At 31 May 2026
206
2,677
308
3,191
At 1 June 2025
-
1,033
54
1,087
Charge for the year
31
247
38
316
At 31 May 2026
31
1,280
92
1,403
At 31 May 2026
175
1,397
216
1,788
At 31 May 2025
-
1,644
254
1,898
S Moon Limited
Notes to the Accounts
for the year ended 31 May 2026
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
12,746
22,479
Loans from directors
8,244
-
The director loan is provided by Mr Kok Mun,Mok
6
Transactions with related parties
During the financial year ended 31 May 2026, the Board of Directors declared and paid a final dividend of £100,000 (2025:
£60,000). The dividend was paid and each shareholder receiving £50,000.
The dividend was paid out of retained earnings available and has been recognised as a deduction from equity in these financial statements for the year ended 31 May 2026
7
Average number of employees
During the year the average number of employees was 2 (2025: 4).