REGISTERED NUMBER: 12738886 (England and Wales)

Unaudited Financial Statements

for the Period 1 August 2024 to 31 March 2025

for

MODA PR Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

J E Hodgson

A B Rudd

Registered office:

114-120 Northgate Street

Chester

CH1 2HT

Registered number:

12738886 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Tangible assets

4

777

1,583

Current assets

Debtors

5

11,332

37,467

Cash at bank

21,572

4,246

32,904

41,713

Creditors

Amounts falling due within one year

6

31,797

39,664

Net current assets

1,107

2,049

Total assets less current liabilities

1,884

3,632

Capital and reserves

Called up share capital

100

100

Retained earnings

1,784

3,532

1,884

3,632

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Statement of Income and Retained Earnings 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:

J E Hodgson - Director

1.	Statutory information

MODA PR 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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

-

20% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Operating leases

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.

3.	Employees and directors

The average number of employees during the period was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 August 2024

and 31 March 2025

3,033

600

3,633

Depreciation

At 1 August 2024

1,850

200

2,050

Charge for period

606

200

806

At 31 March 2025

2,456

400

2,856

Net book value

At 31 March 2025

577

200

777

At 31 July 2024

1,183

400

1,583

5.

Debtors: amounts falling due within one year

31/3/25

31/7/24

£

£

Trade debtors

11,332

37,467

6.

Creditors: amounts falling due within one year

31/3/25

31/7/24

£

£

Trade creditors

533

2,613

Taxation and social security

19,680

20,274

Other creditors

11,584

16,777

31,797

39,664

7.	Related party disclosures

The directors have made loans to the company. The balance on these loans at 31 March 2025 was £958 (31 July 2024 - £14,878). These loans are interest-free and repayable on demand.