Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 30 June 2026 30 June 2026 12368603 Mr R Moon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12368603 2024-12-31 12368603 2026-06-30 12368603 2025-01-01 2026-06-30 12368603 frs-core:CurrentFinancialInstruments 2026-06-30 12368603 frs-core:ShareCapital 2026-06-30 12368603 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 12368603 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2026-06-30 12368603 frs-bus:FilletedAccounts 2025-01-01 2026-06-30 12368603 frs-bus:SmallEntities 2025-01-01 2026-06-30 12368603 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2026-06-30 12368603 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2026-06-30 12368603 frs-bus:Director1 2025-01-01 2026-06-30 12368603 frs-countries:EnglandWales 2025-01-01 2026-06-30 12368603 2023-12-31 12368603 2024-12-31 12368603 2024-01-01 2024-12-31 12368603 frs-core:CurrentFinancialInstruments 2024-12-31 12368603 frs-core:ShareCapital 2024-12-31 12368603 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12368603
RJ Moon Ltd
Unaudited Financial Statements
For the Period 1 January 2025 to 30 June 2026
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12368603
30 June 2026 31 December 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 8,068 16,429
Cash at bank and in hand 22,256 61,017
30,324 77,446
Creditors: Amounts Falling Due Within One Year 5 (28,464 ) (21,576 )
NET CURRENT ASSETS (LIABILITIES) 1,860 55,870
TOTAL ASSETS LESS CURRENT LIABILITIES 1,860 55,870
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,760 ) (1,760 )
NET ASSETS 100 54,110
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account - 54,010
SHAREHOLDERS' FUNDS 100 54,110
For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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
Mr R Moon
Director
11 September 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
RJ Moon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12368603 . The registered office is The Old Forge, Bowling Green Yard, Kirkgate, Knaresborough, North Yorkshire, HG5 8FL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the fair value of dentistry goods and services supplied.
Private treatment income is recognised based on the stage of completion, with payment settled at the time of treatment.
Income from Denplan contracts is recognised on receipt of the payments due under the agreement.
All income is received under an Associate Agreement with a third party.
2.3. Financial Instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties and related parties.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
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Page 3
4. Debtors
30 June 2026 31 December 2024
£ £
Due within one year
Trade debtors 8,058 16,429
Other debtors 10 -
8,068 16,429
5. Creditors: Amounts Falling Due Within One Year
30 June 2026 31 December 2024
£ £
Other creditors 8,105 1,380
Taxation and social security 20,359 20,196
28,464 21,576
6. Share Capital
30 June 2026 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3