REGISTERED NUMBER: 10564157 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MOORGATE GROUP HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T A Roberts

A L Roberts

REGISTERED OFFICE:

The Dovecote

Pury Hill Business Park

Alderton Road

Towcester

Northamptonshire

NN12 7LS

REGISTERED NUMBER:

10564157 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Investments

5

105,015

105,015

CURRENT ASSETS

Debtors

6

162,521

215,521

Cash and cash equivalents

59,166

17,698

221,687

233,219

CREDITORS

Amounts falling due within one year

7

(47,079

)

(154,926

)

NET CURRENT ASSETS

174,608

78,293

TOTAL ASSETS LESS CURRENT LIABILITIES

279,623

183,308

CAPITAL AND RESERVES

Called up share capital

8

175

175

Retained earnings

279,448

183,133

SHAREHOLDERS' FUNDS

279,623

183,308

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 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 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 Board of Directors and authorised for issue on 20 December 2025 and were signed on its behalf by:

T A Roberts - Director

1.	STATUTORY INFORMATION

Moorgate Group Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Moorgate Group Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, 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.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

105,015

NET BOOK VALUE

At 31 March 2025

105,015

At 31 March 2024

105,015

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

162,521

155,521

Other debtors

-

60,000

162,521

215,521

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

39,716

139,716

Other creditors

7,363

15,210

47,079

154,926

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

111

Ordinary A

£1

111

111

64

Ordinary B

£1

64

64

175

175

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T A Roberts.

10.	RELATED PARTY TRANSACTIONS

At the balance sheet date the company owed the directors £5,903 (2024: £14,309). The amount bears no interest, is repayable on demand and included within creditors due in less than one year.

At the balance sheet date the company was owed £162,521 (2024: £131,219) by group companies. The amount bears no interest, is unsecured, repayable on demand and included within debtors due in less than one year.

At the balance sheet date the company owed £39,716 (2024: £26,204) to group companies. The amount bears no interest, is unsecured, repayable on demand and included within creditors due in less than one year.

11.	SIGNIFICANT JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Significant judgements

In preparing the financial statements, the directors have exercised judgement in assessing the recoverability of amounts due from, and the settlement of amounts due to, group undertakings and other entities under common control. This assessment takes into account the financial position of the counterparties and the expected timing of settlement.

Key sources of estimation uncertainty

Estimation uncertainty exists in relation to the recoverability of intercompany balances. This requires estimating the timing and amount of future cash flows expected to be received or settled. Actual outcomes may differ from these estimates, which could result in adjustments to the carrying amounts recognised.