Company Registration No. 10521104 (England and Wales)
Moore Clearcomm Limited
Annual Report and Financial Statements
For the year ended 30 April 2024
Moore Clearcomm Limited
Company Information
Directors
B.J.Davis
J. Sutcliffe
M.J.Meadows
M. Cloete
R.J. Shields
Secretary
I. Rixon
Company number
10521104
Registered office
9 Appold Street
London
EC2A 2AP
Auditor
Price Bailey LLP
Tennyson house
Cambridge Business Park
Cambridge
CB4 0WZ
Moore Clearcomm Limited
Contents
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 6
Income statement
7
Statement of financial position
8
Statement of changes in equity
9
Notes to the financial statements
10 - 19
Moore Clearcomm Limited
Directors' Report
For the year ended 30 April 2024
Page 1

The directors present their annual report and financial statements for the year ended 30 April 2024.

Principal activities

The principal activity of the company continued to be that of delivering training, audit, IT audit, monitoring services for General Data Protection Regulation (“GDPR”) compliance and cyber security specialist consultancy.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

B.J.Davis
J. Sutcliffe
M.J.Meadows
M. Cloete
R.J. Shields
(Appointed 1 May 2024)
Results and dividends

The results for the year are set out on page 7.

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Qualifying third party indemnity provisions

The company has made qualifying third party indemnity provisions for the benefit of its directors during the year. These provisions remain in force at the reporting date.

Auditor

The auditor, Price Bailey LLP, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of disclosure to auditor

Each of the Directors in office at the date of approval of this annual report confirms that:

 

On behalf of the board
J. Sutcliffe
Director
26 September 2024
Moore Clearcomm Limited
Directors' Responsibilities Statement
For the year ended 30 April 2024
Page 2

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

 

 

The directors are 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. They are 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.

Moore Clearcomm Limited
Independent Auditor's Report
to the Members of Moore ClearComm Limited
Page 3
Opinion

We have audited the financial statements of Moore ClearComm Limited (the 'company') for the year ended 30 April 2024 which comprise the income statement, the statement of financial position, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Moore Clearcomm Limited
Independent Auditor's Report (Continued)
to the Members of Moore ClearComm Limited
Page 4

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.

 

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

 

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Moore Clearcomm Limited
Independent Auditor's Report (Continued)
to the Members of Moore ClearComm Limited
Page 5
Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

 

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Moore Clearcomm Limited
Independent Auditor's Report (Continued)
to the Members of Moore ClearComm Limited
Page 6

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design

procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

 

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

 

Our approach was as follows:

 

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Shaun Jordan ACA (Senior Statutory Auditor)
for and on behalf of Price Bailey LLP
27 September 2024
Chartered Accountants
Statutory Auditor
Tennyson House
Cambridge Business Park
Cambridge
CB4 0WZ
Moore Clearcomm Limited
Income Statement
For the year ended 30 April 2024
Page 7
2024
2023
Notes
£
£
Turnover
3
1,449,485
1,102,730
Cost of sales
(677,630)
(508,835)
Gross profit
771,855
593,895
Administrative expenses
(630,589)
(689,114)
Operating profit/(loss)
4
141,266
(95,219)
Interest receivable and similar income
8
31,214
65,000
Amounts written off investments
(38,325)
(87,100)
Profit/(loss) before taxation
134,155
(117,319)
Tax on profit/(loss)
9
(26,273)
18,344
Profit/(loss) for the financial year
107,882
(98,975)

The Income Statement has been prepared on the basis that all operations are continuing operations.

 

Moore Clearcomm Limited
Statement Of Financial Position
As at 30 April 2024
Page 8
2024
2023
Notes
£
£
£
£
Fixed assets
Goodwill
10
111,458
148,610
Investments
12
-
0
38,325
111,458
186,935
Current assets
Debtors
14
218,977
223,236
Cash at bank and in hand
34,037
102,323
253,014
325,559
Creditors: amounts falling due within one year
15
(210,510)
(466,414)
Net current assets/(liabilities)
42,504
(140,855)
Net assets
153,962
46,080
Capital and reserves
Called up share capital
17
157
157
Share premium account
65,724
65,724
Profit and loss reserves
88,081
(19,801)
Total equity
153,962
46,080
The financial statements were approved by the board of directors and authorised for issue on 26 September 2024 and are signed on its behalf by:
J. Sutcliffe
Director
Company Registration No. 10521104
Moore Clearcomm Limited
Statement of changes in equity
For the year ended 30 April 2024
Page 9
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 May 2022
157
65,724
79,174
145,055
Year ended 30 April 2023:
Loss and total comprehensive income for the year
-
-
(98,975)
(98,975)
Balance at 30 April 2023
157
65,724
(19,801)
46,080
Year ended 30 April 2024:
Profit and total expenditure for the year
-
-
107,882
107,882
Balance at 30 April 2024
157
65,724
88,081
153,962
Moore Clearcomm Limited
Notes to the Financial Statements
For the year ended 30 April 2024
Page 10
1
Accounting policies
Company information

Moore ClearComm Limited is a private company limited by shares incorporated in England and Wales. The registered office is 9 Appold Street, London, EC2A 2AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

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 adopted are set out below.

1.2
Exemptions for qualifying entities under FRS102

The company has taken advantage of the following exemptions under the provisions of FRS 102:

(i)     The requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement     Presentation paragraph 3.17 (d) to prepare a statement of cash flows on the basis that the     company is a qualifying entity and the company's ultimate parent, Manneken UK Holdco     Limited, includes the company's cash flows in its consolidated financial statements;

(ii)     The requirements of Section 11 paragraphs 11.39 to 11.48(a) and Section 12 paragraphs 12.26    to 12.29A, regarding disclosures for financial liabilities and assets, as the equivalent    disclosures required by FRS 102 are included in the consolidated financial statements of the     group in which the entity is consolidated; and

(iii)     From disclosing the company key management personnel compensation, as required by     paragraph 33.7.

1.3
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided during the period in the normal course of business, and is shown net of VAT.

1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

1.6
Intangible fixed assets other than goodwill

Software is capitalised as an intangible fixed asset. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
33% straight line
Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
1
Accounting policies
(Continued)
Page 11
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% straight line

The 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 Income Statement.

1.8
Investments

Interests in associates are measured at cost less accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.9
Impairment of fixed asset investments

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.10
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

Basic financial instruments are measured at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.

1.12
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
1
Accounting policies
(Continued)
Page 12
1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits

The company makes payments to defined contribution schemes in the form of personal pension plans of its employees. The funds of the schemes are independently administered by trustees and are held separately from the company.

Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
Page 13
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

There are no critical accounting estimates or judgements applied by the directors which have a significant impact on the amounts disclosed in the financial statements.

3
Turnover

Turnover arises from:

2024
2023
£
£
GDPR compliance
561,831
680,262
Cyber security
390,047
422,468
IT assurance
497,607
-
1,449,485
1,102,730
The turnover and profit before tax are attributable to the one principal activity of the company, all of which arose in the United Kingdom.
4
Operating profit/(loss)
2024
2023
Operating profit/(loss) for the year is stated after charging:
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
4,250
3,200
Depreciation of owned tangible fixed assets
-
223
Amortisation of intangible assets
37,152
37,763
Directors' emoluments
250,755
289,037
Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
Page 14
5
Employees
2024
2023
Number
Number
Directors
2
2
Professional staff
10
9
12
11
Staff are employed by Moore Kingston Smith Group Services Limited, part of the Moore Kingston Smith Group.The amounts recharged by Moore Kingston Smith Group Services Limited to this company are as follows:
Employment costs
2024
2023
£
£
Wages and salaries
889,698
767,601
Social security costs
108,422
94,143
Pension costs
32,727
27,874
1,030,847
889,618
6
Directors' remuneration
2024
2023
£
£
Remuneration for qualifying services
250,755
289,037
Company pension contributions to defined contribution schemes
8,865
8,359
259,620
297,396

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 2 (2023 - 2).

Remuneration disclosed above include the following amounts paid to the highest paid director:
2024
2023
£
£
Remuneration for qualifying services
146,821
180,291
Company pension contributions to defined contribution schemes
4,965
4,751
Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
Page 15
7
Pension

During the year the company made pension payments of £32,727 to personal pension plans (2023: £27,874).

 

Pension payments outstanding at the year ended amounted to £nil (2023: £nil).

8
Interest receivable and similar income
2024
2023
£
£
Income from fixed asset investments
Income from shares in group undertakings
31,214
65,000
9
Taxation
2024
2023
£
£
Current tax
Adjustments in respect of prior periods
-
0
(1,006)
Deferred tax
Origination and reversal of timing differences
26,273
(17,338)
Total tax charge/(credit)
26,273
(18,344)

The actual charge/(credit) for the year can be reconciled to the expected charge/(credit) for the year based on the profit or loss and the standard rate of tax as follows:

2024
2023
£
£
Profit/(loss) before taxation
134,155
(117,319)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 25.00% (2023: 25.00%)
33,539
(29,330)
Tax effect of expenses that are not deductible in determining taxable profit
18,869
31,063
Tax effect of income not taxable in determining taxable profit
(7,804)
(16,250)
Group relief
(44,604)
-
0
Under/(over) provided in prior years
26,273
(1,006)
Other timing differences
-
0
(2,821)
Taxation charge/(credit) for the year
26,273
(18,344)
Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
Page 16
10
Intangible fixed assets
Goodwill
Software
Total
£
£
£
Cost
At 1 May 2023 and 30 April 2024
185,762
99,781
285,543
Amortisation and impairment
At 1 May 2023
37,152
99,781
136,933
Amortisation charged for the year
37,152
-
0
37,152
At 30 April 2024
74,304
99,781
174,085
Carrying amount
At 30 April 2024
111,458
-
0
111,458
At 30 April 2023
148,610
-
0
148,610
11
Tangible fixed assets
Computers
£
Cost
At 1 May 2023
3,164
Disposals
(3,164)
At 30 April 2024
-
0
Depreciation and impairment
At 1 May 2023
3,164
Eliminated in respect of disposals
(3,164)
At 30 April 2024
-
0
Carrying amount
At 30 April 2024
-
0
At 30 April 2023
-
0
12
Fixed asset investments
2024
2023
Notes
£
£
Investments in subsidiaries
13
-
0
38,325
Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
12
Fixed asset investments
(Continued)
Page 17
Movements in fixed asset investments
Shares in group undertakings
£
Cost
At 1 May 2023 & 30 April 2024
125,425
Impairment
At 1 May 2023
87,100
Impairment losses
38,325
At 30 April 2024
125,425
Carrying amount
At 30 April 2024
-
At 30 April 2023
38,325
The company's subsidary investment is set out in note 13.
On 1 May 2022 the trade, assets and liabilities relating to the cyber business undertaken by the company's wholly owned subsidiary, CS Risk Management & Compliance Ltd, were transferred to this company. The remaining trade and reserves of CS Risk Management & Compliance Ltd were transferred to this company during the year and therefore the remaining value of the investment has been impaired.
13
Subsidiaries

Details of the company's subsidiaries at 30 April 2024 are as follows:

Name of
Country of
Nature of business
Class of
% Held
undertaking
incorporation
shareholding
Direct
Indirect
CS Risk Management & Compliance Ltd
England and Wales
Dormant
Ordinary £1
100%
0%
Its registered office is 9 Appold Street, London, EC2A 2AP. On 24 September 2024 an application was made to Companies House to strike off this company.
Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
Page 18
14
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
162,530
140,348
Amounts owed by group undertakings
45,206
17,999
Other debtors
1,689
32,272
Prepayments and accrued income
9,552
6,344
218,977
196,963
Deferred tax asset (note 16)
-
0
26,273
218,977
223,236
15
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
2,147
7,762
Amounts owed to group undertakings
183,343
420,231
Taxation and social security
3,954
-
0
Other creditors
-
0
10,000
Accruals and deferred income
21,066
28,421
210,510
466,414
16
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2024
2023
Balances:
£
£
Timing differences
-
5,918
Trading losses carried forward
-
20,355
-
26,273
Moore Clearcomm Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2024
16
Deferred taxation
(Continued)
Page 19
2024
Movements in the year:
£
Liability/(Asset) at 1 May 2023
(26,273)
Charge to profit or loss
26,273
Liability at 30 April 2024
-
17
Share capital
2024
2023
Ordinary share capital
£
£
Issued and fully paid
15,686 ordinary shares of 1p each
157
157
18
Related party transactions

The director B.J.Davis has a material interest in Bennik Developments Limited and Big Wave Media Limited. During the year they charged the company IT software and hosting costs of £9,382 (2023: £16,043) of which £636 (2023: £1,180) was unpaid at the year end.

19
Controlling party

The company is a wholly owned subsidiary of Devonshire Group Services Limited.

 

As at 30 April 2024 in the directors' opinion, the company's ultimate parent undertaking and controlling party was Manneken UK Holdco Limited.

                                    

The company is included in the consolidated financial statements of Manneken UK Holdco Limited which are publicly available from the company's registered office. Consequently, the company is exempt under the terms of FRS 102 from disclosing related party transactions with entities that are part of the Manneken UK Holdco Limited group.

 

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