Crescent Moon Limited - Limited company - abbreviated - 11.0.0

REGISTERED NUMBER: 05988840 (England and Wales)

Crescent Moon Limited

Abbreviated Accounts For The Year Ended 30 November 2013

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

4

Chartered Accountants' Report

5

DIRECTORS:

R D Malcolm

I Malcolm

SECRETARY:

R D Malcolm

REGISTERED OFFICE:

145-157 ST

John Street

London

EC1V 4PY

REGISTERED NUMBER:

05988840 (England and Wales)

ACCOUNTANTS:

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

FIXED ASSETS

Tangible assets

2

-

132

CURRENT ASSETS

Debtors

745

171

Cash at bank and in hand

461

438

1,206

609

CREDITORS

Amounts falling due within one year

46,012

45,135

NET CURRENT LIABILITIES

(44,806

)

(44,526

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(44,806

)

(44,394

)

CAPITAL AND RESERVES

Called up share capital

3

10

10

Profit and loss account

(44,816

)

(44,404

)

SHAREHOLDERS' FUNDS

(44,806

)

(44,394

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2013.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2013 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 26 August 2014 and were signed on its behalf by:

R D Malcolm - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The accounts have been prepared on the going concern basis because the directors have agreed not to seek

repayment of their loans of £44,846 (2012 - £43,920) included in other creditors , until all third party creditors

have been paid.

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Tangible fixed assets

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

Equipment

-

20% on cost

Deferred tax

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

balance sheet date.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 December 2012

and 30 November 2013

4,140

DEPRECIATION

At 1 December 2012

4,008

Charge for year

132

At 30 November 2013

4,140

NET BOOK VALUE

At 30 November 2013

-

At 30 November 2012

132

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.13

30.11.12

value:

£

£

10

ordinary

£1

10

10

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to four)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Crescent Moon Limited for the year ended 30 November 2013 which comprise the Profit and

Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information

and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are

subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Crescent Moon Limited, as a body, in accordance with our

terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of

Crescent Moon Limited and state those matters that we have agreed to state to the Board of Directors of Crescent

Moon Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the

fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its

Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Crescent Moon Limited has kept adequate accounting records and to prepare statutory

financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Crescent

Moon Limited. You consider that Crescent Moon Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Crescent Moon Limited.

For this reason, we have not verified the accuracy or completeness of the accounting records or information and

explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

26 August 2014