REGISTERED NUMBER: 04448364 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

FOR

MOOCH CREATIVE LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M A Greenway

Mr D W T Berry

REGISTERED OFFICE:

Basepoint Business Centre

Isidore Road

Bromsgrove

Worcestershire

B60 3ET

REGISTERED NUMBER:

04448364 (England and Wales)

ACCOUNTANTS:

Stanton Ralph & Co Limited

Chartered Accountants

The Old Police Station

Whitburn Street

Bridgnorth

Shropshire

WV16 4QP

FIXED ASSETS

19,944

Tangible assets

4

12,723

CURRENT ASSETS

267,225

Debtors

168,106

42,073

Cash at bank

25,126

309,298

193,232

CREDITORS

263,298

Amounts falling due within one year

174,849

46,000

NET CURRENT ASSETS

18,383

65,944

TOTAL ASSETS LESS CURRENT LIABILITIES

31,106

CREDITORS

(45,319

)

Amounts falling due after more than one year

(27,760

)

(4,986

)

PROVISIONS FOR LIABILITIES

5

(2,646

)

15,639

NET ASSETS

700

CAPITAL AND RESERVES

300

Called up share capital

6

300

15,339

Retained earnings

400

15,639

700

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

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

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 30th September 2025 and were signed on its behalf by:

Mr M A Greenway - Director

Mr D W T Berry - Director

1.	STATUTORY INFORMATION

Mooch Creative Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of goods and services, excluding value added tax.

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 etc

-

20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administration expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st June 2024

99,469

Additions

2,155

At 31st May 2025

101,624

DEPRECIATION

At 1st June 2024

79,525

Charge for year

9,376

At 31st May 2025

88,901

NET BOOK VALUE

At 31st May 2025

12,723

At 31st May 2024

19,944

5.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Deferred tax

2,646

4,986

Deferred

tax

£

Balance at 1st June 2024

4,986

Movement in year

(2,340

)

Balance at 31st May 2025

2,646

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

140

Ordinary A

£1

140

140

100

Ordinary B

£1

100

100

30

Ordinary C

£1

30

30

30

Ordinary D

£1

30

30

300

300

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st May 2025 and 31st May 2024:

31.5.25

31.5.24

£

£

Mr D W T Berry

Balance outstanding at start of year

9,276

(625

)

Amounts advanced

69,497

79,564

Amounts repaid

(38,438

)

(69,663

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

40,335

9,276

Mr M A Greenway

Balance outstanding at start of year

9,390

(38

)

Amounts advanced

77,077

83,878

Amounts repaid

(37,220

)

(74,450

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

49,247

9,390

No interest is charged