Moonlight Acquisitions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13496217

Moonlight Acquisitions Limited

Filleted Unaudited Financial Statements

31 December 2025

Moonlight Acquisitions Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Moonlight Acquisitions Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		1,083	–

Current assets

Debtors	6	175,266	156,799
Cash at bank and in hand		41,244	8,147
		---------	---------
		216,510	164,946

Creditors: amounts falling due within one year	7	197,326		163,784
		---------		---------
Net current assets			19,184	1,162
			--------	-------
Total assets less current liabilities			20,267	1,162
			--------	-------
Net assets			20,267	1,162
			--------	-------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		20,167	1,062
		--------	-------
Shareholders funds		20,267	1,162
		--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Moonlight Acquisitions Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:

L Goleby

Director

Company registration number: 13496217

Moonlight Acquisitions Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Shilling Grange Shilling Street, Lavenham, Sudbury, CO10 9RH, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of the directors. The directors have indicated their willingness to support the company in the foreseeable future by ensuring sufficient funds are available for the company to continue trading. Therefore the directors consider the going concern basis is appropriate.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Equipment
	£
Cost
At 1 January 2025	–
Additions	1,529
	-------
At 31 December 2025	1,529
	-------
Depreciation
At 1 January 2025	–
Charge for the year	446
	-------
At 31 December 2025	446
	-------
Carrying amount
At 31 December 2025	1,083
	-------
At 31 December 2024	–
	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	360
Amounts owed by group undertakings and undertakings in which the company has a participating interest	10,786	8,252
Other debtors	164,480	148,187
	---------	---------
	175,266	156,799
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings	29,553	38,001
Accruals and deferred income	2,132	550
Social security and other taxes	37,649	783
Director loan accounts	114,450	114,450
Other creditors	13,542	10,000
	---------	---------
	197,326	163,784
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. Related party transactions

At the year end the company owed the directors £114,450 (2024: £114,450) which is shown amongst creditors.