MOONSHINE & SUN MEDIA LIMITED - Accounts to registrar (filleted)

REGISTERED NUMBER: 07941053 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

MOONSHINE & SUN MEDIA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Jayes

SECRETARY:

A Jayes

REGISTERED OFFICE:

Suite 2C Brosnan House

175 Darkes Lane

Potters Bar

EN6 1BW

REGISTERED NUMBER:

07941053 (England and Wales)

ACCOUNTANTS:

BBK Partnership Limited

Chartered Accountants

Suite 2C, Brosnan House

175 Darkes Lane

Potters Bar

Hertfordshire

EN6 1BW

FIXED ASSETS

Tangible assets

4

4,592

3,841

Investments

5

17,000

21,592

20,841

CURRENT ASSETS

Debtors

6

27,405

35,267

Cash at bank

21,536

72,359

48,941

107,626

CREDITORS

Amounts falling due within one year

7

45,780

40,953

NET CURRENT ASSETS

3,161

66,673

TOTAL ASSETS LESS CURRENT
LIABILITIES

24,753

87,514

CAPITAL AND RESERVES

Called up share capital

8

200

Retained earnings

24,553

87,314

SHAREHOLDERS' FUNDS

24,753

87,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 September 2026 and were signed by:

A Jayes - Director

1.	STATUTORY INFORMATION

MOONSHINE & SUN MEDIA LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Investments

Investments held as fixed assets are shown at cost less provsion for impairment.

Revenue recognition

Fee income represents revenue earned under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects its partial performance of the contractual obligations. For such contracts the amounts of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue included in creditors.

Fee income that is contingent on events outside the control of the company is recognised when the contingent event occurs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

8,773

2,195

10,968

Additions

-

1,842

At 31 March 2026

8,773

4,037

12,810

DEPRECIATION

At 1 April 2025

5,473

1,654

7,127

Charge for year

495

596

1,091

At 31 March 2026

5,968

2,250

8,218

NET BOOK VALUE

At 31 March 2026

2,805

1,787

4,592

At 31 March 2025

3,300

541

3,841

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

17,000

NET BOOK VALUE

At 31 March 2026

17,000

At 31 March 2025

17,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

27,405

34,545

VAT

-

722

27,405

35,267

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

43,215

39,253

VAT

865

-

Accrued expenses

1,700

45,780

40,953

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

Ordinary

£1

100

Ordinary A

£1

100

200

9.	ULTIMATE CONTROLLING PARTY

The controlling party is A Jayes.