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Company Registration No. 11480350 (England and Wales)
BAD MOON CAFE LIMITED
Financial Statements
for the Period from 01 January 2025 to 31 December 2025

BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

Company Information

Company Details
Company Number 11480350
Registered Office 159A GREAT DOVER STREET BAD MOON CAFE
LONDON
ENGLAND
SE1 4GZ
Directors
Directors who held office during the period were:
Boris Milkov MICHEV   
Wilym ST JOHN   
Paul HANNA Resigned   22/06/2026
Hugh Frederick McLeod Wyeth   
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BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

Statement of Financial Position

1234567
Notes 2025 2024
£ £
Fixed Assets
Tangible assets 5 142,865 31,106
Current Assets
Stocks 110,209 72,004
Debtors due 6 68,754 58,123
Cash at bank and in hand 103,984 284,951
282,947 415,078
Creditors
Amount falling due within one year 7 (346,399) (472,407)
Net Current Assets (63,452) (57,329)
Total Assets less current liabilities 79,413 (26,223)
Net Assets 79,413 (26,223)
Capital and Reserves
Called up Share Capital 100 100
Retained earnings at end of year 79,313 (26,323)
Shareholder funds 79,413 (26,223)
For the year ending 31/12/2025 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared 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.
Approved by the Board on 29 September 2026
Wilym St John
Company Registration No. 11480350
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BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

1. Statutory Information
BAD MOON CAFE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11480350.
2. Accounting Policies
Basis of preparing the Financial Statements
These financial statements have been prepared in accordance with Section 1A of FRS 102 "TheFinancial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and therequirements of the Companies Act 2006 as applicable to companies subject to the smallcompanies regime.The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the invoiced value of goods and services provided net of Value Added Tax.
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BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

Tangible Fixed Asset Policy
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:Leasehold improvements - straight line over the length of the leaseCafé furniture and equipment - straight line over 5 yearsComputer equipment - straight line over 5 yearsWebsite - straight line over 5 yearsThe 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.
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BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

Stock
Stock is valued at the lower of cost and net realisable value.At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock 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.
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BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2025 13
2024 10
4. Principal Activity
The principal activities of the company throughout the year under review continued to be that of a boardgaming café and retailer.
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BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

5. Fixed Assets
Land and buildings Plant and Machinery Total
Cost or valuation £ £ £
At 01/01/2025 105,782 51,982 157,764
Additions 87,122 47,793 134,915
At 31/12/2025 192,904 99,775 292,679
Depreciation
At 01/01/2025 85,864 40,794 126,658
Charge for the year 9,654 13,502 23,156
At 31/12/2025 95,518 54,296 149,814
Net Book Value
At 31/12/2025 97,386 45,479 142,865
At 31/12/2024 19,918 11,188 31,106
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BAD MOON CAFE LIMITED

Financial Statements for the period ending 31 December 2025

Notes to the Accounts

6. Debtors
2025 2024
£ £
Trade debtors 2,113 2,282
Other debtors 66,641 55,841
68,754 58,123
7. Creditors: amount falling due within one year
2025 2024
£ £
Other tax and social security 28,399 18,446
Other Creditors 108,051 213,131
Accruals and deferred income 209,949 240,830
346,399 472,407
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