Company No: 11045274 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

John Wherrett

REGISTERED OFFICE	Unit 2 Buccaneer Court Airfield Estate
	Elvington
	York
	YO41 4XW
	United Kingdom

COMPANY NUMBER

11045274 (England and Wales)

ACCOUNTANT	Morrell Middleton Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,309		2,517
		1,309		2,517
Current assets
Stocks	4	36,345		53,347
Debtors	5	541,252		464,653
Cash at bank and in hand	6	6,993		7,488
		584,590		525,488
Creditors: amounts falling due within one year	7	( 535,821)		( 489,178)
Net current assets		48,769		36,310
Total assets less current liabilities		50,078		38,827
Creditors: amounts falling due after more than one year	8	( 35,287)		( 28,061)
Net assets		14,791		10,766
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		14,691		10,666
Total shareholders' funds		14,791		10,766

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Harvest Moon Trading Ltd (registered number: 11045274) were approved and authorised for issue by the Director on 18 September 2026. They were signed on its behalf by:

John Wherrett Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Harvest Moon Trading Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 2 Buccaneer Court Airfield Estate, Elvington, York, YO41 4XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery		Computer equipment		Total
	£		£		£
Cost
At 01 January 2025	8,578		332		8,910
At 31 December 2025	8,578		332		8,910
Accumulated depreciation
At 01 January 2025	6,061		332		6,393
Charge for the financial year	1,208		0		1,208
At 31 December 2025	7,269		332		7,601
Net book value
At 31 December 2025	1,309		0		1,309
At 31 December 2024	2,517		0		2,517

4. Stocks

	2025		2024
	£		£
Stocks	12,000		31,800
Work in progress	24,345		21,547
	36,345		53,347

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

5. Debtors

	2025		2024
	£		£
Trade debtors	176,030		163,286
Other debtors	365,222		301,367
	541,252		464,653

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	6,993		7,488

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	21,604		6,604
Trade creditors	3,443		26,774
Taxation and social security	3,676		0
Other creditors	507,098		455,800
	535,821		489,178

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	35,287		28,061

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary Shares shares of £ 1.00 each	100		100