MOELLER AND PARTNER UK LIMITED

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

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

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.

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).

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

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

Debtors: amounts falling due after one year

	2025 £		2024 £
Called Up Share Capital Not Paid	100		100
	100		100

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

Provisions for liabilities

	2025 £		2024 £
Pension Provisions	524		479
	524		479


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