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Registration number: 15469907

Moai Group Limited
(formerly Moai Wealth Limited)
Unaudited Filleted Financial Statements
for the Period from 6 February 2024 to 30 June 2025

Pages for filing with Registrar

Moai Group Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Moai Group Limited

Company Information

Directors | L Gardhouse H Gardhouse J Miller

Registered office | 1st Floor 25 King Street Bristol BS1 4PB

Registered number | 15469907

Accountant | Corrigan Accountants Limited 1st Floor 25 King Street Bristol BS1 4PB

Moai Group Limited

(Registration number: 15469907)
Balance Sheet as at 30 June 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 5,715
Investments | 5 | 1,394,314
|  | 1,400,029
Current assets |  |
Debtors | 6 | 86,620
Cash at bank and in hand |  | 30,073
|  | 116,693
Creditors: Amounts falling due within one year | 7 | (282,002)
Net current liabilities |  | (165,309)
Total assets less current liabilities |  | 1,234,720
Creditors: Amounts falling due after more than one year | 7 | (1,480,996)
Net liabilities |  | (246,276)
Capital and reserves |  |
Called up share capital | 8 | 11
Profit and loss account |  | (246,287)
Total equity |  | (246,276)

Moai Group Limited

(Registration number: 15469907)
Balance Sheet as at 30 June 2025

For the financial period ending 30 June 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 period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised for issue by the Board on 22 October 2025 and signed on its behalf by:

.........................................

L Gardhouse
Director

Moai Group Limited

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 30 June 2025

1 | Statutory information

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as Moai Wealth Limited.

The address of its registered office is:
1st Floor
25 King Street
Bristol
BS1 4PB
United Kingdom

2 | Accounting policies

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.
The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The accounts have been prepared on a going concern basis which assumes that the company has sufficient funds to continue to trade for the foreseeable future. The directors have indicated their willingness to continue to support the company and accordingly the accounts have been prepared on the basis that the company is a going concern.

Disclosure of long or short period

These financial statements have been prepared for the lenghtened period from 06 February 2024 to 30 June 2025.

Moai Group Limited

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 30 June 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Office equipment | 25% Straight line
Computer equipment | 33% Straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Moai Group Limited

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense.
The cost of any unused holiday entitlement is recognised in the period in which the employees' services are received.

Moai Group Limited

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 30 June 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period was 3.

4 | Tangible fixed assets

| Office equipment £ | Computer equipment £ | Total £
Cost
Additions | 3,351 | 4,799 | 8,150
At 30 June 2025 | 3,351 | 4,799 | 8,150
Depreciation
Charge for the period | 919 | 1,516 | 2,435
At 30 June 2025 | 919 | 1,516 | 2,435
Carrying amount
At 30 June 2025 | 2,432 | 3,283 | 5,715

5 | Investments

| 2025 £
Investments in subsidiaries | 1,394,314

Subsidiaries | £
Cost
Additions | 1,394,314
At 30 June 2025 | 1,394,314
Carrying amount
At 30 June 2025 | 1,394,314

The investment represents a 100% holding in Moai Wealth Limited.

Moai Group Limited

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 30 June 2025

6 | Debtors: amounts falling due within one year

| 2025 £
Accrued income | 85,000
Other debtors | 1,620
| 86,620

7 | Creditors

| 2025 £
Amounts falling due within one year |
Accruals | 282,002

| 2025 £
Due after one year |
Accruals | 457,372
Directors loan account | 1,023,624
| 1,480,996

The director's loan account is secured by a fixed and floating charge on the assets of the company and interest is charged at the rate of 4% per annum.

Moai Group Limited

Notes to the Unaudited Financial Statements for the Period from 6 February 2024 to 30 June 2025

8 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £0.01 each | 1,137 | 11.37

On incorporation the company issued 1,000 ordinary shares of £0.01 each. On 15 June 2024 an additional 137 Ordinary shares were alloted at par value.
The shares have attached to them full voting, dividend and capital distribution (including on winding up) rights. They do not confer any rights of redemption.

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £
Directors loan account | 1,023,624

The director's loan account is secured by a fixed and floating charge on the assets of the company and interest is charged at the rate of 4% per annum.