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Registered number: 15667928
Morebr Ltd
Unaudited Financial Statements
For the Period 22 April 2024 to 30 April 2025
CORNEL Accountants Limited
Office ONE
1 Coldbath Square
Farringdon
London
EC1R 5HL
Morebr Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Morebr Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 15667928

| 30 April 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,940
|  |  | 12,940
CURRENT ASSETS
Debtors | 5 | 13,898 |
Cash at bank and in hand |  | 1,629,062 |
|  | 1,642,960 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,157,229 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (514,269 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (501,329 )
NET LIABILITIES |  |  | (501,329 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100
Profit and Loss Account |  |  | (501,429 )
SHAREHOLDERS' FUNDS |  |  | (501,329)

For the period ending 30 April 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

Ross Targett Director
22nd January 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Morebr Ltd
Notes to the Financial Statements
For the Period 22 April 2024 to 30 April 2025
Notes to the Financial Statements
1. General Information
Morebr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15667928 . The registered office is 28 Kingsway Place, London, EC1R 0LU.
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
The company has net liabilities of £501,329 at the balance sheet date however, the parent company will continue to provide support to the company for the foreseeable future and does not intend to demand repayment of the amounts due to it within this period. On this basis, the directors consider it appropriate to prepare the 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 estimated customer returns, rebates and other similar allowances.
Sale of goods
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Fixtures & Fittings | Straight line - 3 years
Computer Equipment | Straight line - 3 years

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5
5
Page 2
Page 3
Morebr Ltd
Notes to the Financial Statements (continued)
For the Period 22 April 2024 to 30 April 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 22 April 2024 | - | - | -
Additions | 2,678 | 13,236 | 15,914
As at 30 April 2025 | 2,678 | 13,236 | 15,914
Depreciation
As at 22 April 2024 | - | - | -
Provided during the period | 670 | 2,304 | 2,974
As at 30 April 2025 | 670 | 2,304 | 2,974
Net Book Value
As at 30 April 2025 | 2,008 | 10,932 | 12,940
As at 22 April 2024 | - | - | -

5. Debtors

| 30 April 2025
--- | ---
| £
Due within one year
Trade debtors | 3,747
Other debtors | 10,151
| 13,898

6. Creditors: Amounts Falling Due Within One Year

| 30 April 2025
--- | ---
| £
Trade creditors | 394
Amounts owed to participating interests | 2,145,004
Other creditors | 1,300
Taxation and social security | 10,531
| 2,157,229

7. Share Capital

| 30 April 2025
--- | ---
| £
Allotted, Called up and fully paid | 100

8. Related Party Transactions
Included in expenses is £379,125 incured from the parent company in respect of management re-charges.
As at the balance sheet date, the company owes £2,145,004 to the parent company. The amount is non-interest bearing and repayable on demand.
Page 3
Page 4
Morebr Ltd
Notes to the Financial Statements (continued)
For the Period 22 April 2024 to 30 April 2025
9. Ultimate Controlling Party
The company's ultimate controlling party is Morebr Inc (a company incorporated in USA) by virtue of its ownership of 100% of the issued share capital in the company.
Page 4