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Company Registration No. 12418562 (England and Wales)
Moxie 365 Ltd Unaudited accounts for the year ended 31 March 2024
Moxie 365 Ltd Unaudited accounts Contents
Page
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Moxie 365 Ltd Company Information for the year ended 31 March 2024
Directors
Leanne Marie Friar Andrew Robert Hawes Andrew John Friar
Company Number
12418562 (England and Wales)
Registered Office
Craven House 4 Britannia Road Sale M33 2AA England
Accountants
Power Accountants, Business and Tax Advisors Limited Royal House, 14 Upper Northgate Street Chester CH1 4EE
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Moxie 365 Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
69,584 
4,458 
Current assets
Debtors
17,526 
1,543 
Cash at bank and in hand
102,580 
15,139 
120,106 
16,682 
Creditors: amounts falling due within one year
(65,723)
(5,624)
Net current assets
54,383 
11,058 
Total assets less current liabilities
123,967 
15,516 
Creditors: amounts falling due after more than one year
(49,063)
- 
Provisions for liabilities
Deferred tax
(17,396)
- 
Net assets
57,508 
15,516 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
56,508 
14,516 
Shareholders' funds
57,508 
15,516 
For the year ending 31 March 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2024 and were signed on its behalf by
Andrew John Friar Director Company Registration No. 12418562
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Moxie 365 Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Moxie 365 Ltd is a private company, limited by shares, registered in England and Wales, registration number 12418562. The registered office is Craven House, 4 Britannia Road, Sale, M33 2AA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A"Small Entities “of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
33%
Fixtures & fittings
33%
Computer equipment
25%
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible.
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Moxie 365 Ltd Notes to the Accounts for the year ended 31 March 2024
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax. When the consideration receivable in cash or cash equivalents is deferred, and the arrangement constitutes in effect a financing transaction, the fair value of the consideration is measured as the present value of all future receipts determined using an imputed rate of interest, normally the rate that discounts the nominal amount of consideration to the cash sales price.
Related party transactions
The Company is exempt from the requirement to disclose related party transactions under Section 1A of FRS 102, as it meets the definition of a small company in accordance with the Companies Act 2006. The directors confirm that there were no related party transactions during the year ended 28th February 2023 that are required to be disclosed under FRS 102.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
472 
- 
1,776 
7,015 
9,263 
Additions
156 
63,873 
- 
5,354 
69,383 
Disposals
- 
- 
- 
(877)
(877)
At 31 March 2024
628 
63,873 
1,776 
11,492 
77,769 
Depreciation
At 1 April 2023
366 
- 
1,110 
3,329 
4,805 
Charge for the year
87 
12,256 
222 
2,021 
14,586 
On disposals
- 
(10,926)
- 
(280)
(11,206)
At 31 March 2024
453 
1,330 
1,332 
5,070 
8,185 
Net book value
At 31 March 2024
175 
62,543 
444 
6,422 
69,584 
At 31 March 2023
106 
- 
666 
3,686 
4,458 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
27,109 
1,543 
Other debtors
(9,583)
- 
17,526 
1,543 
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Moxie 365 Ltd Notes to the Accounts for the year ended 31 March 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
6,419 
484 
Obligations under finance leases and hire purchase contracts
11,995 
- 
Trade creditors
36,122 
2,621 
Taxes and social security
5,537 
1,629 
Loans from directors
- 
240 
Accruals
650 
650 
Deferred income
5,000 
- 
65,723 
5,624 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
49,063 
- 
8
Average number of employees
During the year the average number of employees was 1 (2023: 2).
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