ACCOUNTS - Final Accounts preparation

Registered number: 15534309

Moran-Smith Ltd

Financial statements

Information for filing with the registrar

31 August 2025


Moran-Smith Ltd

Balance sheet

At 31 August 2025

		2025
Note		£


Current assets
Cash at bank and in hand		28
		28
Creditors: amounts falling due within one year	4	(15,347)
Net current liabilities			(15,319)
Total assets less current liabilities			(15,319)

Net liabilities			(15,319)

Capital and reserves
Called up share capital			1
Profit and loss account			(15,320)
Shareholder's deficit			(15,319)

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 November 2025.

L D Moran

Director

Company registered number: 15534309
The notes on pages 3 to 4 form part of these financial statements.


Moran-Smith Ltd

Statement of changes in equity

Period ended 31 August 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
Total comprehensive expense for the period
Loss and total comprehensive expense	-	(15,320)	(15,320)
Shares issued during the period	1	-	1
At 31 August 2025	1	(15,320)	(15,319)

The notes on pages 3 to 4 form part of these financial statements.


Moran-Smith Ltd

Notes to the financial statements

Period ended 31 August 2025

1.	General information

Moran-Smith Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is Flat A803, 2a Chester Road, Manchester, England, M15 4SA.

2.Accounting policies

2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

At the balance sheet date the company had excess liabilities over assets. The director, having made due and careful enquiry, is of the opinion that the company, with the support of its shareholder, has adequate working capital to execute its operations over the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result the director has continued to adopt the going concern basis of accounting in preparing the annual financial accounts.

2.3

Turnover

Turnover represents rental income arising from the subletting of leasehold properties. Rental income is recognised on a straight-line basis over the period of the lease from the date the tenant is entitled to occupy the property.

2.4

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Employees

The average monthly number of employees, including directors, during the period was 1.


Moran-Smith Ltd

Notes to the financial statements

Period ended 31 August 2025

4.	Creditors: amounts falling due within one year
		2025
		£

	Other creditors	13,247
	Accruals and deferred income	2,100
		15,347

5.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

During the period one ordinary share was issued with an aggregate nominal value of £1.

6.	Transactions with directors
	During the period the director operated a current account with the company to record amounts due to him and drawn by him. The balance due to the director at the end of the period was £13,247. The loan is unsecured, has no fixed terms of repayment and incurs no interest.