REGISTERED NUMBER: 08003960 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Moodster Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr L N Moody

REGISTERED OFFICE:

South Wood Ram Hill

Coalpit Heath

Bristol

BS36 2UF

REGISTERED NUMBER:

08003960 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

24,565

36,378

CURRENT ASSETS

Debtors

5

261,127

271,674

Cash at bank

11,268

8,881

272,395

280,555

CREDITORS

Amounts falling due within one year

6

17,154

17,393

NET CURRENT ASSETS

255,241

263,162

TOTAL ASSETS LESS CURRENT LIABILITIES

279,806

299,540

PROVISIONS FOR LIABILITIES

4,667

6,529

NET ASSETS

275,139

293,011

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

275,039

292,911

SHAREHOLDERS' FUNDS

275,139

293,011

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 18th September 2025 and were signed by:

Mr L N Moody - Director

1.	STATUTORY INFORMATION

Moodster Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

Straight line over 4 years

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1st April 2024

2,014

31,920

8,191

4,177

46,302

Additions

-

2,332

-

-

2,332

Disposals

(2,014

)

(45

)

(3,931

)

-

(5,990

)

At 31st March 2025

-

34,207

4,260

4,177

42,644

DEPRECIATION

At 1st April 2024

-

4,264

3,025

2,635

9,924

Charge for year

-

7,207

834

385

8,426

Eliminated on disposal

-

(8

)

(263

)

-

(271

)

At 31st March 2025

-

11,463

3,596

3,020

18,079

NET BOOK VALUE

At 31st March 2025

-

22,744

664

1,157

24,565

At 31st March 2024

2,014

27,656

5,166

1,542

36,378

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

9,000

Other debtors

195,000

140,000

Directors' current accounts

66,127

116,945

Tax

-

4,276

VAT

-

1,453

261,127

271,674

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

300

1,183

Amounts owed to group undertakings

15,000

15,000

Tax

273

-

VAT

311

-

Accrued expenses

1,270

1,210

17,154

17,393

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1st April 2024

292,911

Deficit for the year

(6,872

)

Dividends

(11,000

)

At 31st March 2025

275,039

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

£

Mr L N Moody

Balance outstanding at start of year

116,946

(2,222

)

Amounts advanced

4,837

128,264

Amounts repaid

(55,656

)

(9,096

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

66,127

116,946

Interest is charged on overdrawn directors loan accounts at 2.25% per annum.