Silverfin false false 31/03/2025 01/04/2024 31/03/2025 N D Aaron 27/04/2021 J M Bradshaw 31/10/2024 R D A Bundock 27/04/2021 03 July 2025 The principle activity of the company during the financial period was that of providing computer consultancy services. 05801671 2025-03-31 05801671 bus:Director1 2025-03-31 05801671 bus:Director2 2025-03-31 05801671 bus:Director3 2025-03-31 05801671 2024-03-31 05801671 core:CurrentFinancialInstruments 2025-03-31 05801671 core:CurrentFinancialInstruments 2024-03-31 05801671 core:ShareCapital 2025-03-31 05801671 core:ShareCapital 2024-03-31 05801671 core:CapitalRedemptionReserve 2025-03-31 05801671 core:CapitalRedemptionReserve 2024-03-31 05801671 core:RetainedEarningsAccumulatedLosses 2025-03-31 05801671 core:RetainedEarningsAccumulatedLosses 2024-03-31 05801671 core:OfficeEquipment 2024-03-31 05801671 core:OfficeEquipment 2025-03-31 05801671 core:ImmediateParent core:CurrentFinancialInstruments 2025-03-31 05801671 core:ImmediateParent core:CurrentFinancialInstruments 2024-03-31 05801671 core:OtherSubsidiariesTotalIndividuallyImmaterialSubsidiaries core:CurrentFinancialInstruments 2025-03-31 05801671 core:OtherSubsidiariesTotalIndividuallyImmaterialSubsidiaries core:CurrentFinancialInstruments 2024-03-31 05801671 2024-04-01 2025-03-31 05801671 bus:FilletedAccounts 2024-04-01 2025-03-31 05801671 bus:SmallEntities 2024-04-01 2025-03-31 05801671 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05801671 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05801671 bus:Director1 2024-04-01 2025-03-31 05801671 bus:Director2 2024-04-01 2025-03-31 05801671 bus:Director3 2024-04-01 2025-03-31 05801671 core:OfficeEquipment core:TopRangeValue 2024-04-01 2025-03-31 05801671 2023-04-01 2024-03-31 05801671 core:OfficeEquipment 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company No: 05801671 (England and Wales)

MORIYAMA LIMITED

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

MORIYAMA LIMITED

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

MORIYAMA LIMITED

BALANCE SHEET

As at 31 March 2025
MORIYAMA LIMITED

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 5,713 4,821
5,713 4,821
Current assets
Debtors 4 288,476 142,315
Cash at bank and in hand 200,454 20,260
488,930 162,575
Creditors: amounts falling due within one year 5 ( 478,938) ( 165,782)
Net current assets/(liabilities) 9,992 (3,207)
Total assets less current liabilities 15,705 1,614
Provision for liabilities ( 1,085) ( 916)
Net assets 14,620 698
Capital and reserves
Called-up share capital 50 50
Capital redemption reserve 50 50
Profit and loss account 14,520 598
Total shareholder's funds 14,620 698

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Moriyama Limited (registered number: 05801671) were approved and authorised for issue by the Board of Directors on 03 July 2025. They were signed on its behalf by:

R D A Bundock
Director
MORIYAMA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
MORIYAMA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Moriyama Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Office equipment 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 12 8

3. Tangible assets

Office equipment Total
£ £
Cost
At 01 April 2024 9,508 9,508
Additions 2,931 2,931
Disposals ( 3,280) ( 3,280)
At 31 March 2025 9,159 9,159
Accumulated depreciation
At 01 April 2024 4,687 4,687
Charge for the financial year 1,404 1,404
Disposals ( 2,645) ( 2,645)
At 31 March 2025 3,446 3,446
Net book value
At 31 March 2025 5,713 5,713
At 31 March 2024 4,821 4,821

4. Debtors

2025 2024
£ £
Trade debtors 220,014 87,645
Amounts owed by Parent undertakings 0 5,044
Other debtors 68,462 49,626
288,476 142,315

5. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 22,703 12,830
Amounts owed to Parent undertakings 79,331 0
Amounts owed to fellow subsidiaries 0 11,858
Taxation and social security 153,978 52,388
Other creditors 222,926 88,706
478,938 165,782

6. Ultimate controlling party

Parent Company:

Athirt Limited