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2021-03-31 10689671 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 10689671 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 10689671 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 10689671 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 10689671 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 10689671 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 10689671 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 10689671 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 10689671 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 10689671 frs-core:TaxCreditsDeferredTax 2022-03-31 10689671 frs-core:CostValuation 2021-03-31 10689671 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Registered number: 10689671
Move IQ Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Steve Pye & Co.
Chartered Certified Accountants
Unit 8 Home Farm
Norwich Road
Marsham, Norwich
Norfolk
NR10 5PQ
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 10689671
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 293 -
293 -
CURRENT ASSETS
Debtors 5 7,218 13,410
Cash at bank and in hand 67,060 49,989
74,278 63,399
Creditors: Amounts Falling Due Within One Year 6 (17,820 ) (13,606 )
NET CURRENT ASSETS (LIABILITIES) 56,458 49,793
TOTAL ASSETS LESS CURRENT LIABILITIES 56,751 49,793
NET ASSETS 56,751 49,793
CAPITAL AND RESERVES
Called up share capital 7 135,289 135,289
Share premium account 484,739 484,739
Income Statement (563,277 ) (570,235 )
SHAREHOLDERS' FUNDS 56,751 49,793
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs Amanda Harvey
Director
28 November 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Move IQ Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10689671 . The registered office is Merlin House Brunel Road, Theale, Reading, RG7 4AB.  
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% Straight Line
2.4. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 3)
6 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2022 -
Additions 391
As at 31 March 2023 391
Depreciation
As at 1 April 2022 -
Provided during the period 98
As at 31 March 2023 98
Net Book Value
As at 31 March 2023 293
As at 1 April 2022 -
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,456 12,606
Prepayments and accrued income 958 -
Deposits 804 804
7,218 13,410
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 12,253 9,787
Other taxes and social security 973 1,776
VAT 3,284 1,722
Net wages - 63
Pension creditor 480 258
Accruals and deferred income 830 -
17,820 13,606
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 135,289 135,289
Page 4