Moreney Investments Limited

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

Registered number: 02710548

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		-		18,394

			-		18,394
CURRENT ASSETS
Cash at bank and in hand		168,964		167,421

		168,964		167,421
Creditors: Amounts Falling Due Within One Year	5	(1,280 )		(6,225 )

NET CURRENT ASSETS (LIABILITIES)			167,684		161,196

TOTAL ASSETS LESS CURRENT LIABILITIES			167,684		179,590

Creditors: Amounts Falling Due After More Than One Year	6		(24,027 )		(24,027 )

NET ASSETS			143,657		155,563

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			143,557		155,463

SHAREHOLDERS' FUNDS			143,657		155,563

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Moreney Investments Limited

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

B A Bullimore

Director

21 December 2025

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

1. General Information

Moreney Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02710548 . The registered office is Little Garth, Tirley Lane, Utkinton, Tarporley, Cheshire, CW6 0JZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared 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 (as applicable to companies subject to the small companies' regime).

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

2.2. Financial Instruments

Classification

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Recognition and measurement

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilites are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the assets and liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are intially recognised at transaction price unless the arrangement constitues a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classifed as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Impairment

Financial assets, other than those held at fair value, which are dealt with through profit and loss, are assessed for indicators of impairment at each reporting end date.

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Moreney Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

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

4. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2024	18,394
Disposals	(18,394 )

As at 31 March 2025	-

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	18,394

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	(1 )	(2 )
Other creditors	1,017	1,018
Taxation and social security	264	5,209

	1,280	6,225

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

	2025	2024
	£	£
Other creditors	24,027	24,027

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Moreney Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

8. Financial Instruments

Financial assets measured at fair value

Investments are measured at fair value with reference to quoted market prices in an active market. Any changes in fair value are recognised in the Profit & Loss Account.

The fair value is £nil (2024 - £18,394) and the change in value included in profit or loss is £nil (2024 - £3,347).

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