IRIS Accounts Production v25.1.3.33 05309297 Board of Directors 1.2.25 31.1.26 31.1.26 true false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05309297 2025-01-31 05309297 2026-01-31 05309297 2025-02-01 2026-01-31 05309297 2024-03-31 05309297 2024-04-01 2025-01-31 05309297 2025-01-31 05309297 ns15:EnglandWales 2025-02-01 2026-01-31 05309297 ns14:PoundSterling 2025-02-01 2026-01-31 05309297 ns10:Director1 2025-02-01 2026-01-31 05309297 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 05309297 ns10:SmallEntities 2025-02-01 2026-01-31 05309297 ns10:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 05309297 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 05309297 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 05309297 ns10:FullAccounts 2025-02-01 2026-01-31 05309297 ns10:OrdinaryShareClass1 2025-02-01 2026-01-31 05309297 ns10:Director2 2025-02-01 2026-01-31 05309297 ns10:CompanySecretary1 2025-02-01 2026-01-31 05309297 ns10:RegisteredOffice 2025-02-01 2026-01-31 05309297 ns5:CurrentFinancialInstruments 2026-01-31 05309297 ns5:CurrentFinancialInstruments 2025-01-31 05309297 ns5:ShareCapital 2026-01-31 05309297 ns5:ShareCapital 2025-01-31 05309297 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 05309297 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 05309297 ns5:CostValuation 2025-01-31 05309297 ns5:Subsidiary1 2025-02-01 2026-01-31 05309297 1 ns5:Subsidiary1 2025-02-01 2026-01-31 05309297 ns5:Subsidiary1 2026-01-31 05309297 ns5:Subsidiary1 2025-01-31 05309297 ns5:Subsidiary1 2024-04-01 2025-01-31 05309297 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-01-31 05309297 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 05309297 ns10:OrdinaryShareClass1 2026-01-31

REGISTERED NUMBER: 05309297 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

More Than Most Ltd

More Than Most Ltd (Registered number: 05309297)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 January 2026

| Page |

Company Information | 1 |

Report of the Accountants | 2 |

Balance Sheet | 3 |  | to |  | 4

Notes to the Financial Statements | 5 |  | to |  | 7

More Than Most Ltd

COMPANY INFORMATION

for the year ended 31 January 2026

| Directors: | S G Maris

| Mrs S J Maris

| Secretary: | S G Maris

| Registered office: | Unit A6 Dart Marine Park

| Steamer Quay Road

| Totnes

| Devon

| TQ9 5AL

| Registered number: | 05309297 (England and Wales)

| Accountants: | Websters

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

More Than Most Ltd

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

MORE THAN MOST LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit & Loss Account and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the period ended 31 January 2026 which comprise the profit and loss account, balance sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standard-and-guidance as part of the ICAEW's regulations and guidance.

This report is made solely to the directors of the company in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of the company and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its directors for our work or for this report.

It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and results of the company. You consider that the company is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

5 March 2026

More Than Most Ltd (Registered number: 05309297)

BALANCE SHEET

31 January 2026

| 2026 | 2025 |

| Notes | £ | £ | £ |

Fixed assets

Investments | 4 | 100 |  | 100 |  |

Current assets

Debtors | 5 | - |  | 82,844 |  |

Cash at bank | 210,082 |  | 192 |  |

210,082 |  | 83,036 |  |

Creditors

Amounts falling due within one year | 6 | 152,257 |  | 700 |  |

Net current assets | 57,825 |  | 82,336 |  |

Total assets less current liabilities | 57,925 |  | 82,436 |  |

Capital and reserves

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 57,825 |  | 82,336 |  |

Shareholders' funds | 57,925 |  | 82,436 |  |

More Than Most Ltd (Registered number: 05309297)

BALANCE SHEET - continued

31 January 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 March 2026 and were signed on its behalf by:

S G Maris - Director

More Than Most Ltd (Registered number: 05309297)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 January 2026

1. | STATUTORY INFORMATION

| More Than Most Ltd 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.

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.

| 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 & 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.

| 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 (2025 - 2 ) .

More Than Most Ltd (Registered number: 05309297)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 January 2026

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakin

£ |

| Cost

| At 1 February 2025

| and 31 January 2026 | 100 |  |

| Net book value

| At 31 January 2026 | 100 |  |

| At 31 January 2025 | 100 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Make Food Work Limited

| Registered office: Unit A6 Dart Marine Park, Steamer Quay Road, Totnes, Devon, TQ9 5AL

| Nature of business: Wholesale fish sales

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2026 | 2025 |

£ | £ |

| Aggregate capital and reserves | 232,582 |  | 245,939 |  |

| (Loss)/profit for the year/period | (14,304 | ) | 86,549 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed by group undertakings | - |  | 73,460 |  |

| Other debtors | - |  | 9,384 |  |

- |  | 82,844 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed to group undertakings | 151,557 |  | - |  |

| Other creditors | 700 |  | 700 |  |

152,257 |  | 700 |  |

More Than Most Ltd (Registered number: 05309297)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 January 2026

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | RELATED PARTY TRANSACTION

| At the balance sheet date, the company was (owed)/owed the following to/(by) related parties:-

| Mr and Mrs S Maris |  |

| - Director's |  | £ Nil |  |

| Make Food Work Ltd |  |

| - Subsidiary Co. |  | £ 151,557 |  |

9. | ULTIMATE CONTROLLING PARTY

| The controlling party are S G Maris and Mrs S J Maris.