Moriah House Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 05332303

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,254,042		2,311,162

			2,254,042		2,311,162
CURRENT ASSETS
Stocks	6	1,800		1,800
Debtors	7	3,241,197		3,305,353
Cash at bank and in hand		14,369		75,459

		3,257,366		3,382,612
Creditors: Amounts Falling Due Within One Year	8	(2,926,990 )		(2,554,258 )

NET CURRENT ASSETS (LIABILITIES)			330,376		828,354

TOTAL ASSETS LESS CURRENT LIABILITIES			2,584,418		3,139,516

Creditors: Amounts Falling Due After More Than One Year	9		(1,889,792 )		(2,007,292 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(106,684 )		(106,684 )

NET ASSETS			587,942		1,025,540

CAPITAL AND RESERVES
Called up share capital	10		178,576		178,576
Revaluation reserve			859,793		859,793
Profit and Loss Account			(450,427 )		(12,829 )

SHAREHOLDERS' FUNDS			587,942		1,025,540

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Moriah House Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Paul Hearn

Director

30/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Moriah House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05332303 . The registered office is The Tax Partnership, 2 Cheapside, Derby, DE1 1BR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	42 years
Plant & Machinery	10% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Moriah House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 44 (2023: 41)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	50,000

As at 31 December 2024	50,000

Amortisation
As at 1 January 2024	50,000

As at 31 December 2024	50,000

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	2,536,707	25,000	337,734	8,753	2,908,194
Additions	-	-	3,506	799	4,305

As at 31 December 2024	2,536,707	25,000	341,240	9,552	2,912,499

Depreciation
As at 1 January 2024	371,737	21,350	196,515	7,430	597,032
Provided during the period	46,313	365	14,277	470	61,425

As at 31 December 2024	418,050	21,715	210,792	7,900	658,457

Net Book Value
As at 31 December 2024	2,118,657	3,285	130,448	1,652	2,254,042

As at 1 January 2024	2,164,970	3,650	141,219	1,323	2,311,162

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Moriah House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Stocks

	2024	2023
	£	£
Stock	1,800	1,800

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	67,620	63,404
Amounts owed by group undertakings	1,736,000	1,736,000
Amounts owed by participating interests	1,420,840	1,486,340
Other debtors	16,737	19,609

	3,241,197	3,305,353

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	21,909	34,548
Bank loans and overdrafts	117,500	117,500
Amounts owed to participating interests	2,670,341	2,280,437
Other creditors	91,287	108,639
Taxation and social security	25,953	13,134

	2,926,990	2,554,258

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	1,889,792	2,007,292

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	178,576	178,576

11. Related Party Transactions

Included in debtors and creditors are amounts owing to/from related companies under common control.

The loans are interest free and repayable on demand.

Loans to Related parties

	Parent	Other related parties	Total
2024	£	£	£
At start of year	1,736,000	1,486,340	3,222,340
Advanced	-	186,500	186,500
Repaid	-	(252,000)	(252,000)
At end of year	1,736,000	1,420,840	3,156,840

...CONTINUED

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Moriah House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

11. Related Party Transactions - continued

	Parent	Other related parties	Total
2023	£	£	£
At start of year	1,736,000	1,481,340	3,217,340
Advanced	-	55,000	55,000
Repaid	-	(50,000)	(50,000)
At end of year	1,736,000	1,486,340	3,222,340

...CONTINUED

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Moriah House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

11. Related Party Transactions - continued

Loans from related parties

	2024	2023
	£	£
At start of year	2,280,437	1,969,437
Advanced	627,300	311,000
Repaid	(237,396)	-
At end of year	2,670,341	2,280,437

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