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REGISTERED NUMBER: 11028291 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

MOORE DOEREN MAYHEW LIMITED

MOORE DOEREN MAYHEW LIMITED (REGISTERED NUMBER: 11028291)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MOORE DOEREN MAYHEW LIMITED

Company Information

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTOR: | J M McCann

| REGISTERED OFFICE: | c/o AKS Advisers

| 4th & 5th Floor

| 14-15 Lower Grosvenor Place

| London

| SW1W 0EX

| REGISTERED NUMBER: | 11028291 (England and Wales)

| ACCOUNTANTS: | AKS Advisers

| 14-15 Lower Grosvenor Place

| London

| SW1W 0EX

MOORE DOEREN MAYHEW LIMITED (REGISTERED NUMBER: 11028291)

Balance Sheet

31 DECEMBER 2024

| 31.12.24 | 31.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,673 |  | 7,944 |  |

CURRENT ASSETS

Stocks | 98,945 |  | 36,732 |  |

Debtors | 5 | 588,498 |  | 361,455 |  |

Cash at bank | 59,792 |  | 205,037 |  |

747,235 |  | 603,224 |  |

CREDITORS

Amounts falling due within one year | 6 | 321,254 |  | 210,872 |  |

NET CURRENT ASSETS | 425,981 |  | 392,352 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 428,654 |  | 400,296 |  |

CAPITAL AND RESERVES

Called up share capital | 20,000 |  | 20,000 |  |

Retained earnings | 408,654 |  | 380,296 |  |

SHAREHOLDERS' FUNDS | 428,654 |  | 400,296 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

MOORE DOEREN MAYHEW LIMITED (REGISTERED NUMBER: 11028291)

Balance Sheet - continued

31 DECEMBER 2024

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 2 September 2025 and were signed by:

J M McCann - Director

MOORE DOEREN MAYHEW LIMITED (REGISTERED NUMBER: 11028291)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Moore Doeren Mayhew 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.

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.

| These financial statements are presented in Pounds Sterling (GBP), as that is the currency in which the majority of the Company's transactions are denominated. They comprise the financial statements of the Company for the year ended 31 December 2023 and are presented to the nearest pound.

| The Company has determined that GBP is its functional currency, as this is the currency of the economic environment in which the Company predominantly operates.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| 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:

| Fixtures and fittings 25% on cost

| Computer equipment 33% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

MOORE DOEREN MAYHEW LIMITED (REGISTERED NUMBER: 11028291)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are recognised in the Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial instruments are initially measured at transaction price unless the arrangement constitutes a financing transaction which includes transaction costs for financial instruments not subsequently measured at fair value.

| Subsequent to initial recognition, they are measured as set out below. A financing transaction is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Classification

| Financial instruments are classified as either 'basic' or `other' in accordance with Chapter 11 of FRS 102.

| Subsequent measurement

| Loans and receivables are measured at amortised cost, using the effective interest method. Trade debtors and trade payables are recognised at the undiscounted amount owed by the customer or to the supplier, which is normally the invoice amount.

| Taxation

| Tax is recognised in the Statement of Comprehensive Income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| 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.

| Defined contribution pension plan

| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the

| contributions have been paid the Company has no further payment obligations.

| The contributions are recognised as an expense in the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

MOORE DOEREN MAYHEW LIMITED (REGISTERED NUMBER: 11028291)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Going concern:

| The company has reported net profit after tax in the sum of £28,358 (2023: £77,780) and net reserves amounting to £408,654 (2023: £380,296) for the year ended 31December 2024. In addition, the company also has reasonable cash balances at the balance sheet date.

| At the time of approving the financial statements, the directors have prepared cash flow forecasts and reviewed various scenarios to conclude that there are no significant risk to company's revenue in near future and they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2023 - 9 ) .

MOORE DOEREN MAYHEW LIMITED (REGISTERED NUMBER: 11028291)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024 | 27,930 |  |

| Additions | 110 |  |

| At 31 December 2024 | 28,040 |  |

| DEPRECIATION

| At 1 January 2024 | 19,986 |  |

| Charge for year | 5,381 |  |

| At 31 December 2024 | 25,367 |  |

| NET BOOK VALUE

| At 31 December 2024 | 2,673 |  |

| At 31 December 2023 | 7,944 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 516,286 |  | 309,018 |  |

| Other debtors | 72,212 |  | 52,437 |  |

588,498 |  | 361,455 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | 60 |  | 9,993 |  |

| Amounts owed to group undertakings | 175,279 |  | 152,894 |  |

| Taxation and social security | 145,915 |  | 47,985 |  |

321,254 |  | 210,872 |  |

7. | PENSION COMMITMENTS

| The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £23,865 (2023 - £26,468).

MOORE DOEREN MAYHEW LIMITED (REGISTERED NUMBER: 11028291)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

8. | CONTROLLING PARTY

| The Company's ultimate parent undertaking is DM Intermediate Parent, LLC , whose registered office is 305 W. Big Beaver Road, Ste 200, Troy, Michigan 48084.