REGISTERED NUMBER: 12952745 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

MOORE U.K. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M H Abdulali

A K Coldwell

F J Corbishley

B A Mahon

F R H D C Moore

M R Lance

C O L Dixon

M W R Dolan

M J Meadows

Ms A L Foster

M J Houston

REGISTERED OFFICE:

9 Appold Street

London

EC2A 2AP

REGISTERED NUMBER:

12952745 (England and Wales)

ACCOUNTANTS:

AKS Advisers

14-15 Lower Grosvenor Place

London

SW1W 0EX

CURRENT ASSETS

Debtors

4

89,448

98,998

Cash at bank

182,333

119,853

271,781

218,851

CREDITORS

Amounts falling due within one year

5

89,600

59,920

NET CURRENT ASSETS

182,181

158,931

TOTAL ASSETS LESS CURRENT LIABILITIES

182,181

158,931

RESERVES

Income and expenditure account

182,181

158,931

182,181

158,931

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 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 surplus or deficit 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

M R Lance - Director

1.	STATUTORY INFORMATION

Moore U.k. Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company operates for the mutual benefit of the members receiving contributions from them and incurring expenditure on their behalf.

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.

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 FRS102.

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

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Factors affecting tax charge for the year

There was no UK corporation tax charge on the surplus for the year.

Factors that may affect future tax charges

The company is considered for tax purposes as a "mutual trader" such that it is not subject to corporation tax on the basis that its costs are met by its members each year. Accordingly, no taxation (other than on interest income) or deferred taxation is accounted for.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

Going concern

As part of the directors' consideration of the appropriateness of adopting the going concern basis in preparing the financial statements, a range of severe scenarios have been reviewed. The assumptions modelled are based on the estimated potential impact the company's forecasted revenue from its member firms and assessment of management reports till date and over the course of the next 18 months. Broadly, the professional services industry remains unaffected and the demand for specialised services have remained similar to those as previous periods. Under each scenario, mitigating actions are all within management control, can be initiated as they relate to discretionary spend, and do not impact the ability to meet demand. These actions include reduction of non-essential and non-committed expenses in the next 12-18 months.

The company has reported net profit after tax in the sum of: £23,250 (net loss 2023: £103,743) and net reserves amounting to £182,181 (2023: £158,931) for the year ended 31 December 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 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 1 (2023 - NIL ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

67,415

23,465

Other debtors

22,033

75,533

89,448

98,998

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

16,864

59,920

Taxation and social security

13,173

-

Other creditors

59,563

-

89,600

59,920

6.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors, there is no controlling party.