Company Registration No. 11976392 (England and Wales)
Moonlight Capital Limited
Unaudited accounts
for the year ended 31 May 2026
Moonlight Capital Limited
Unaudited accounts
Contents
Moonlight Capital Limited
Company Information
for the year ended 31 May 2026
Director
Christian Eichert
Company Number
11976392 (England and Wales)
Registered Office
71-75 Shelton Street
London
WC2H 9JQ
Accountants
GMT Accounting Ltd
5 Sedcombe Close
Sidcup
Kent
DA14 4QG
Moonlight Capital Limited
Statement of financial position
as at 31 May 2026
Tangible assets
1,554
1,820
Investments
799,817
926,399
Cash at bank and in hand
53,264
8,787
Creditors: amounts falling due within one year
(473,557)
(594,405)
Net current assets
379,524
341,845
Total assets less current liabilities
381,078
343,665
Creditors: amounts falling due after more than one year
(269,010)
(341,510)
Called up share capital
1,000
1,000
Profit and loss account
111,068
1,155
Shareholders' funds
112,068
2,155
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 7 September 2026 and were signed on its behalf by
Christian Eichert
Director
Company Registration No. 11976392
Moonlight Capital Limited
Notes to the Accounts
for the year ended 31 May 2026
Moonlight Capital Limited is a private company, limited by shares, registered in England and Wales, registration number 11976392. The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
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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, modified to include certain financial instruments at fair value.
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:
Fixtures & fittings
4 year straight line
Computer equipment
4 year straight line
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company holds a portfolio of listed investments through Interactive Brokers. Investments are classified as financial assets measured at fair value through profit or loss in accordance with FRS 102.
Investment income comprises dividends received or receivable. Interest income is presented separately as interest receivable and similar income.
Realised gains and losses on disposal of investments are presented under the heading “Gain/loss on sale of tangible assets”. Unrealised gains and losses arising from changes in fair value are presented under the heading “Gain/loss from revaluation of tangible assets”. These headings are prescribed by the accounts production system and do not relate to tangible fixed assets.
Brokerage commissions directly attributable to investment transactions are netted against realised gains and losses in accordance with the company’s accounting policy.
The financial statements are prepared on a going concern basis, with the director confirming ongoing financial support.
Moonlight Capital Limited
Notes to the Accounts
for the year ended 31 May 2026
Cash and cash equivalents
Cash and cash equivalents include cash at bank, cash held with brokers, and other short-term highly liquid investments with original maturities of three months or less. Broker margin balances in debit are presented within creditors falling due within one year.
Financial assets are measured at fair value through profit and loss where they are held for trading. Other basic financial assets and liabilities are initially recognised at transaction price and subsequently measured at amortised cost.
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Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 June 2025
783
2,517
3,300
Disposals
-
(1,160)
(1,160)
At 31 May 2026
783
2,656
3,439
At 1 June 2025
355
1,125
1,480
Charge for the year
196
209
405
At 31 May 2026
551
1,334
1,885
At 31 May 2026
232
1,322
1,554
At 31 May 2025
428
1,392
1,820
Amounts falling due after more than one year
Accrued income and prepayments
-
1,064
6
Investments held as current assets
2026
2025
Listed investments
799,817
926,399
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Creditors: amounts falling due within one year
2026
2025
Other creditors
467,648
590,245
Loans from directors
5,659
3,910
At the balance sheet date, the company had debit broker balances representing margin liabilities with Interactive Brokers. These balances are presented within Other creditors falling due within one year.
Moonlight Capital Limited
Notes to the Accounts
for the year ended 31 May 2026
8
Creditors: amounts falling due after more than one year
2026
2025
Loans from directors
269,010
341,510
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loans from directors: amounts falling due within one year
3,910
1,749
-
5,659
Loans from directors: amounts falling due after more than one year
341,510
-
72,500
269,010
345,420
1,749
72,500
274,669
The loans are unsecured, interest-free, and have no fixed repayment terms.
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Transactions with related parties
Other than the director loans disclosed, the company had no other related party transactions during the year.
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Average number of employees
During the year the average number of employees was 0 (2025: 0).