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Logo On Report
Registered Number: 06189513
England and Wales

 

 

 

MOELLER AND PARTNER UK LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Hans-Joachim Artur Maximilian Moller
Registered Number 06189513
Registered Office 37a Victoria Road
Woolston
Southampton
Hampshire
SO19 9DY
Trading Address 22 Berth, Itchen Road
Eastern Docks
Southampton
Hampshire
SO14 3GG
Accountants JSR Management & HR Consultancy Services Ltd
37A Victoria Road
Southampton
SO19 9DY
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 March 2024.
Principal activities
Principal activity of the company during the financial year was of inspection of cargo services.
Director
The director who served the company throughout the year was as follows:
Hans-Joachim Artur Maximilian Moller
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Hans-Joachim Artur Maximilian Moller
Director

Date approved: 25 November 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,402    4,425 
2,402    4,425 
Current assets      
Debtors: amounts falling due within one year 4 17,415    16,674 
Debtors: amounts falling due after one year 5 100    100 
Cash at bank and in hand 223,799    178,476 
241,314    195,250 
Creditors: amount falling due within one year 6 (81,488)   (69,956)
Net current assets 159,826    125,294 
 
Total assets less current liabilities 162,228    129,719 
Creditors: amount falling due after more than one year 7   (220)
Provisions for liabilities 8 (479)   (651)
Net assets 161,749    128,848 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 161,649    128,748 
Shareholders' funds 161,749    128,848 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 25 November 2024 and were signed by:


-------------------------------
Hans-Joachim Artur Maximilian Moller
Director
3
General Information
MOELLER AND PARTNER UK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06189513, registration address 37a Victoria Road, Woolston, Southampton, Hampshire, SO19 9DY. The trading address of the company is 22 Berth, Itchen Road, Eastern Docks, Southampton, Hampshire, SO14 3GG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors continue to support the business and have assessed whether the "going concern" basis of accounting is appropriate, considering all the available information about the future, which is at least, but not limited to, 12 months from the date of approval. At this time, the directors neither intend to liquidate the entity or to cease trading and therefore have prepared the Financial Statements on a "going concern" basis.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and any trade discounts applied.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:



Land and Buildings 25% Straight Line
Plant and Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 25% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 9 (2023 : 12).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 21,043    50,634    10,917    4,248    86,842 
Additions       280    280 
Disposals        
At 31 March 2024 21,043    50,634    10,917    4,528    87,122 
Depreciation
At 01 April 2023 21,043    49,787    8,017    3,570    82,417 
Charge for year   482    1,450    371    2,303 
On disposals        
At 31 March 2024 21,043    50,269    9,467    3,941    84,720 
Net book values
Closing balance as at 31 March 2024   365    1,450    587    2,402 
Opening balance as at 01 April 2023   847    2,900    678    4,425 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 15,349    12,661 
Prepayments & Accrued Income 171   
Advance Received (1)  
VAT 1,896    4,013 
17,415    16,674 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Called Up Share Capital Not Paid 100    100 
100    100 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 405    15,803 
HO Intercompany Loan Account 3,472   
Corporation Tax 50,644    26,605 
PAYE & Social Security 3,051    3,577 
Accrued Expenses 22,760    22,760 
Wages & Salaries Control Account 11    66 
Directors' Current Accounts 1,145    1,145 
81,488    69,956 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations Under HP/Financial Leases   220 
  220 

8.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions 479    651 
479    651 

4