REGISTERED NUMBER: 01492955 (England and Wales)

MOODY INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

25,066

-

Investments

5

2,069,634

2,069,634

2,094,700

2,069,634

CURRENT ASSETS

Debtors

6

561,197

400,102

Cash at bank

218,330

344,642

779,527

744,744

CREDITORS

Amounts falling due within one year

7

73,498

54,043

NET CURRENT ASSETS

706,029

690,701

TOTAL ASSETS LESS CURRENT LIABILITIES

2,800,729

2,760,335

PROVISIONS FOR LIABILITIES

8,833

8,612

NET ASSETS

2,791,896

2,751,723

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,791,796

2,751,623

2,791,896

2,751,723

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

Miss C A Moody - Director

1.	STATUTORY INFORMATION

Moody Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

01492955

Registered office:

The Old Dairy

Radley Green Farm

Radley Green Road

Ingatestone

Essex

CM4 0LU

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.

Preparation of consolidated financial statements

The company is a subsidiary subject to the small companies regime. The company and its parent comprise a small group. The company is therefore not required to and has not chosen to prepare group accounts.

Rental income

Turnover comprises of the value of rent receivable from the investment properties in the normal course of business.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Motor vehicles

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

Additions

29,490

At 31 March 2025

29,490

DEPRECIATION

Charge for year

4,424

At 31 March 2025

4,424

NET BOOK VALUE

At 31 March 2025

25,066

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

600,000

1,469,634

2,069,634

NET BOOK VALUE

At 31 March 2025

600,000

1,469,634

2,069,634

At 31 March 2024

600,000

1,469,634

2,069,634

Historical cost

At 1 April 2023

600,000

1,435,184

At 31 March 2024

600,000

1,435,184

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

561,197

400,102

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

65

9,292

Taxation and social security

16,220

40,005

Other creditors

57,213

4,746

73,498

54,043

8.	ULTIMATE CONTROLLING PARTY

On the 28th October 2024, the whole issued share capital was acquired by Donald Moody Investments and Developments Limited at which point it became a wholly owned subsidiary. The directors consider that the company's ultimate controlling party is the D A Moody 1986 Accumulation Settlement for A E Moody.