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Company Registration No. 14227724 (England and Wales)
Moriarty Brown Limited Unaudited accounts for the year ended 31 July 2025
Moriarty Brown Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Moriarty Brown Limited Company Information for the year ended 31 July 2025
Director
J Moriarty
Company Number
14227724 (England and Wales)
Registered Office
71-75 Shelton Street London WC2H 9JQ England
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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Moriarty Brown Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
133
-
Current assets
Debtors
5
9,928
100
Cash at bank and in hand
45,201
-
55,129
100
Creditors: amounts falling due within one year
6
(27,767)
-
Net current assets
27,362
100
Net assets
27,495
100
Capital and reserves
Called up share capital
100
100
Profit and loss account
27,395
-
Shareholders' funds
27,495
100
For the year ending 31 July 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 February 2026 and were signed on its behalf by
J Moriarty Director Company Registration No. 14227724
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Moriarty Brown Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Moriarty Brown Limited is a private company, limited by shares, registered in England and Wales, registration number 14227724. The registered office is 71-75 Shelton Street, London, WC2H 9JQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% Straight Line
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 August 2024
-
Additions
141
At 31 July 2025
141
Depreciation
Charge for the year
8
At 31 July 2025
8
Net book value
At 31 July 2025
133
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Moriarty Brown Limited Notes to the Accounts for the year ended 31 July 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
9,928
-
Amounts falling due after more than one year
Other debtors
-
100
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
4,595
-
Trade creditors
12,962
-
Taxes and social security
8,318
-
Loans from directors
1,167
-
Accruals
725
-
27,767
-
7
Average number of employees
During the year the average number of employees was 1 (2024: 0).
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