Moov Trading Co Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13024195

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,445		15,023

			24,445		15,023
CURRENT ASSETS
Stocks		500		500
Debtors	5	250		250
Cash at bank and in hand		1,806		1,083

		2,556		1,833
Creditors: Amounts Falling Due Within One Year	6	(51,632 )		(57,663 )

NET CURRENT ASSETS (LIABILITIES)			(49,076 )		(55,830 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(24,631 )		(40,807 )

Creditors: Amounts Falling Due After More Than One Year	7		(13,125 )		-

NET LIABILITIES			(37,756 )		(40,807 )

CAPITAL AND RESERVES
Called up share capital	8		60		60
Profit and Loss Account			(37,816 )		(40,867 )

SHAREHOLDERS' FUNDS			(37,756)		(40,807)

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Moov Trading Co Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Anthony Redwood

Director

3 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Moov Trading Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13024195 . The registered office is Clifton House, Four Elms Road, Cardiff, S. Wales, CF24 1LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

As at 31 March 2025 the company had a deficit of assets. This deficit was supported by monies advanced by the director to ensure the availability of sufficient working capital. The director has confirmed their intention to provide continued financial support to the company for at least the next 12 months from the date of approval of these financial statements. On this basis, the director believes it is appropriate to prepare these financial statements on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for customer returns, rebates and other similar allowances.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price. Debt instruments are subsequently measured at amortised cost.

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Moov Trading Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 3)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	28,093	2,259	30,352
Additions	14,995	-	14,995

As at 31 March 2025	43,088	2,259	45,347

Depreciation
As at 1 April 2024	14,171	1,158	15,329
Provided during the period	5,354	219	5,573

As at 31 March 2025	19,525	1,377	20,902

Net Book Value
As at 31 March 2025	23,563	882	24,445

As at 1 April 2024	13,922	1,101	15,023

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	250	250

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	736	1,338
Other loans	11,200	6,500
Other taxes and social security	229	263
VAT	8,443	3,918
Wages and salaries control	985	1,655

...CONTINUED

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Moov Trading Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Other creditors	203	203
Accruals and deferred income	650	650
Director's loan account	29,186	43,136

	51,632	57,663

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	13,125	-

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
60 Ordinary Shares of £ 1.00 each	60	60

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