2024-04-01 2025-03-31 false Capium Accounts Production 1.1 06189513 2024-04-01 2025-03-31 06189513 bus:FullAccounts 2024-04-01 2025-03-31 06189513 bus:FRS102 2024-04-01 2025-03-31 06189513 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06189513 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06189513 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06189513 2024-04-01 2025-03-31 06189513 2025-03-31 06189513 bus:RegisteredOffice 2024-04-01 2025-03-31 06189513 core:WithinOneYear 2025-03-31 06189513 core:AfterOneYear 2025-03-31 06189513 1 2024-04-01 2025-03-31 06189513 bus:Director1 2024-04-01 2025-03-31 06189513 bus:Director1 2025-03-31 06189513 bus:Director1 2023-04-01 2024-03-31 06189513 bus:Director2 2024-04-01 2025-03-31 06189513 bus:Director2 2025-03-31 06189513 bus:Director2 2023-04-01 2024-03-31 06189513 2023-04-01 06189513 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 06189513 2023-04-01 2024-03-31 06189513 2024-03-31 06189513 core:WithinOneYear 2024-03-31 06189513 core:AfterOneYear 2024-03-31 06189513 bus:EntityAccountantsOrAuditors 2023-04-01 2024-03-31 06189513 core:LandBuildings 2024-04-01 2025-03-31 06189513 core:LandBuildings 2025-03-31 06189513 core:LandBuildings 2024-03-31 06189513 core:PlantMachinery 2024-04-01 2025-03-31 06189513 core:PlantMachinery 2025-03-31 06189513 core:PlantMachinery 2024-03-31 06189513 core:MotorCars 2024-04-01 2025-03-31 06189513 core:MotorCars 2025-03-31 06189513 core:MotorCars 2024-03-31 06189513 core:ComputerEquipment 2024-04-01 2025-03-31 06189513 core:ComputerEquipment 2025-03-31 06189513 core:ComputerEquipment 2024-03-31 06189513 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 06189513 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 06189513 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 06189513 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 06189513 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 06189513 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 06189513 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 06189513 core:Non-currentFinancialInstruments 2025-03-31 06189513 core:Non-currentFinancialInstruments 2024-03-31 06189513 core:ShareCapital 2025-03-31 06189513 core:ShareCapital 2024-03-31 06189513 core:RetainedEarningsAccumulatedLosses 2025-03-31 06189513 core:RetainedEarningsAccumulatedLosses 2024-03-31 06189513 dpl:Item1 2024-04-01 06189513 dpl:Item1 2025-03-31 06189513 dpl:Item1 2023-04-01 06189513 dpl:Item1 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 06189513
England and Wales
MOELLER AND PARTNER UK LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

MOELLER AND PARTNER UK LIMITED Contents Page For the year ended 31 March 2025
Company information | 1
Directors' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

MOELLER AND PARTNER UK LIMITED Company Information For the year ended 31 March 2025
Directors | Hans-Joachim Artur Maximilian Moller Hans Joachim 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

MOELLER AND PARTNER UK LIMITED Directors' Report For the year ended 31 March 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 31 March 2025. Principal activities Principal activity of the company during the financial year was of inspection of cargo services. Directors The directors who served the company throughout the year were as follows:
Hans-Joachim Artur Maximilian Moller
Hans Joachim MOLLER
Statement of directors' responsibilities The directors are 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 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 the profit or loss of the company for that period. In preparing these financial statements, the directors are 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 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. The directors 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. The directors are 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 This report was approved by the board and signed on its behalf by:
---------------------------------- Hans-Joachim Artur Maximilian Moller Director
Date approved: 19 June 2025 2

Registered Number: 06189513 MOELLER AND PARTNER UK LIMITED Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 896 |  | 2,402
|  | 896 |  | 2,402
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 44,723 |  | 17,415
Debtors: amounts falling due after one year | 5 | 100 |  | 100
Cash at bank and in hand |  | 107,140 |  | 223,799
|  | 151,963 |  | 241,314
Creditors: amount falling due within one year | 6 | (58,379) |  | (81,488)
Net current assets |  | 93,584 |  | 159,826
Total assets less current liabilities |  | 94,480 |  | 162,228
Provisions for liabilities | 7 | (524) |  | (479)
Net assets |  | 93,956 |  | 161,749
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 93,856 |  | 161,649
Shareholders' funds |  | 93,956 |  | 161,749
For the year ended 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge 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 board of directors on 19 June 2025 and were signed on its behalf by:
------------------------------- Hans-Joachim Artur Maximilian Moller Director
3

MOELLER AND PARTNER UK LIMITED Notes to the Financial Statements For the year ended 31 March 2025
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 (2024 : 12).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | 21,043 |  | 50,634 |  | 10,917 |  | 4,528 |  | 87,122
Additions | - |  | - |  | - |  | 775 |  | 775
Disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 21,043 |  | 50,634 |  | 10,917 |  | 5,303 |  | 87,897
Depreciation
At 01 April 2024 | 21,043 |  | 50,269 |  | 9,467 |  | 3,941 |  | 84,720
Charge for year | - |  | 297 |  | 1,450 |  | 534 |  | 2,281
On disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 21,043 |  | 50,566 |  | 10,917 |  | 4,475 |  | 87,001
Net book values
Closing balance as at 31 March 2025 | - |  | 68 |  | - |  | 828 |  | 896
Opening balance as at 01 April 2024 | - |  | 365 |  | 1,450 |  | 587 |  | 2,402
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 42,059 |  | 15,349
Prepayments & Accrued Income | 260 |  | 171
Advance Received | - |  | (1)
Other Debtors | 301 |  | -
VAT | 2,103 |  | 1,896
| 44,723 |  | 17,415
5. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Called Up Share Capital Not Paid | 100 |  | 100
| 100 |  | 100
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | - |  | 405
HO Intercompany Loan Account | 3,472 |  | 3,472
Corporation Tax | 27,935 |  | 50,644
PAYE & Social Security | 2,005 |  | 3,051
Accrued Expenses | 22,760 |  | 22,760
Other Creditors | 2,207 |  | -
Wages & Salaries Control Account | - |  | 11
Directors' Current Accounts | - |  | 1,145
| 58,379 |  | 81,488
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Pension Provisions | 524 |  | 479
| 524 |  | 479
4