Company No: 10021871 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Morisha Kim Christy

REGISTERED OFFICE	Hayesden Church Street
	Litlington
	Royston
	SG8 0QB
	United Kingdom

COMPANY NUMBER

10021871 (England and Wales)

	Note	31.03.2025		31.03.2024
		£		£
Current assets
Debtors	3	8,533		3,552
Cash at bank and in hand		2,149		1,760
		10,682		5,312
Creditors: amounts falling due within one year	4	( 4,343)		( 2,323)
Net current assets		6,339		2,989
Total assets less current liabilities		6,339		2,989
Net assets		6,339		2,989
Capital and reserves
Called-up share capital	5	2		2
Profit and loss account		6,337		2,987
Total shareholder's funds		6,339		2,989

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Morishac Limited (registered number: 10021871) were approved and authorised for issue by the Director on 14 December 2025. They were signed on its behalf by:

Morisha Kim Christy Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Morishac Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hayesden Church Street, Litlington, Royston, SG8 0QB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Year ended 31.03.2025		Period from 01.03.2023 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	0		0

3. Debtors

	31.03.2025		31.03.2024
	£		£
Trade debtors	4,680		3,552
Other debtors	3,853		0
	8,533		3,552

4. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Taxation and social security	4,343		1,552
Other creditors	0		771
	4,343		2,323

5. Called-up share capital

	31.03.2025		31.03.2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

6. Financial commitments

The Company had no material capital commitments at the year ended 31 March 2025.

7. Events after the Balance Sheet date

There have been no events after the balance sheet date affecting the Company since the financial year.