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Registered number: 12680174 MORAY LIFESTYLE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
MORAY LIFESTYLE LIMITED REGISTERED NUMBER: 12680174 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 78
|  |  | - |  | 78
Current assets |  |  |  |  |
Debtors |  | 332 |  | 346 |
Cash at bank and in hand |  | 9,118 |  | 6,518 |
|  | 9,450 |  | 6,864 |
Creditors: amounts falling due within one year | 5 | (8,666) |  | (6,827) |
Net current assets |  |  | 784 |  | 37
Total assets less current liabilities |  |  | 784 |  | 115
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (15) |
|  |  | - |  | (15)
Net assets |  |  | 784 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 684 |  | -
|  |  | 784 |  | 100
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MORAY LIFESTYLE LIMITED REGISTERED NUMBER: 12680174 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by
Delray Hargrave
Director
Date: 30 January 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
MORAY LIFESTYLE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Moray Lifestyle Limited is a private company limited by shares and registered in England and Wales. The Companies registered number and registered address can be found on the Company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
These financial statements have been prepared in accordance with the 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.
| 2.2 | Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates value added tax and other sales taxes.
| 2.3 | Current and deferred taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, 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 discontinued. 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 balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
MORAY LIFESTYLE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is provided at 33% on the straight line basis in order to write off plant and machinery over its estimated useful life.
| 2.5 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.6 | Financial instruments
The basic financial asset and liabilities, including trade debtors and creditors other debtors and creditors and amounts with related parties are initially recognised at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangements 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 and liabilities classified as receivable or payable within one year are not amortised.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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MORAY LIFESTYLE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 235
| At 30 June 2025 | 235
| Depreciation |
| At 1 July 2024 | 157
| Charge for the year on owned assets | 78
| At 30 June 2025 | 235
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | 78
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 4,744 | 3,849
| Other creditors | 889 | -
| Accruals and deferred income | 3,033 | 2,978
|  | 8,666 | 6,827
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