REGISTERED NUMBER: 12653431 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MOORGATE FINANCE CAPITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T A Roberts

A Drawwater

REGISTERED OFFICE:

The Dovecote

Pury Hill Business Park

Alderton Road, Paulerspury

Towcester

Northamptonshire

NN12 7LS

REGISTERED NUMBER:

12653431 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

CURRENT ASSETS

Debtors

5

10,469

22,441

Cash and cash equivalents

24,511

7,650

34,980

30,091

CREDITORS

Amounts falling due within one year

6

(19,348

)

(24,981

)

NET CURRENT ASSETS

15,632

5,110

TOTAL ASSETS LESS CURRENT LIABILITIES

15,632

5,110

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

15,532

5,010

SHAREHOLDERS' FUNDS

15,632

5,110

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

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

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:

T A Roberts - Director

1.	STATUTORY INFORMATION

Moorgate Finance Capital Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises income generated from block arrangements and lease agreements.

For assets acquired with the intention of leasing to clients under hire purchase (HP) or finance lease agreements, the assets are recognised as sales at cost in the period of acquisition. This treatment reflects the transfer of the substantial risks and rewards of ownership to the lessee.

Turnover is measured at the fair value of consideration received or receivable for goods and services provided in the ordinary course of business, net of discounts, rebates, value-added tax, and other sales-related taxes. Revenue is recognized when it can be reliably measured, it is probable that economic benefits will flow to the company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Lease assets

Lease assets are measured at their net realisable value as of the reporting date. Interest income is recognised in the profit and loss account on the date it becomes due, in accordance with the terms of the lease agreement.

4.	EMPLOYEES AND DIRECTORS

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

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

5,710

22,441

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

4,759

-

Aggregate amounts

10,469

22,441

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,396

20

Amounts owed to group undertakings

13,060

23,042

Taxation and social security

2,943

510

Other creditors

1,949

1,409

19,348

24,981

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Moorgate Finance Limited.

The ultimate controlling party is T A Roberts.