Company registration number 01868346 (England and Wales)
BUSINESS MOVES LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
BUSINESS MOVES LIMITED
COMPANY INFORMATION
Directors
S Darvall
R Furn Davies
Company number
01868346
Registered office
4 Acre Road
Reading
Berkshire
RG2 0SX
Auditor
DSA Prospect Audit Limited
First Floor
1 Des Roches Square
Witan Way
Witney
OX28 4BE
BUSINESS MOVES LIMITED
CONTENTS
Page
Strategic report
1 - 3
Directors' report
4 - 5
Directors' responsibilities statement
6
Independent auditor's report
7 - 9
Profit and loss account
10
Statement of comprehensive income
11
Balance sheet
12
Statement of changes in equity
13
Notes to the financial statements
14 - 29
BUSINESS MOVES LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

Strategic Report

This report has been prepared for the year ended 31 October 2025.

Overview of Financial Performance

Business Moves Limited reports a stable and resilient performance for the year ended 31 October 2025, building on the strong growth achieved in the prior year.

Turnover increased to £17,059,242 (2024: £16,575,871), representing growth of 2.92%. While this rate of increase is more modest than the exceptional growth delivered in 2024, it reflects a deliberate strategic focus on sustainable expansion, margin discipline and long-term stability.

Operating profit for the year was £816,832 (2024: £1,227,701), with profit after taxation of £577,707 (2024: £846,397). The reduction compared with 2024 reflects normalisation following a particularly strong prior year, alongside continued investment in infrastructure, systems and people, and wider cost pressures across the operating environment.

Total equity increased to £2,746,975 (2024: £2,593,228), reinforcing the Company’s strong balance sheet and prudent capital management. The ratio of current assets to current liabilities remained stable at 147% (2024: 147%), demonstrating continued liquidity discipline.

The average number of employees during the year increased to 114 (2024: 110), reflecting measured investment in operational capability.

Fair review of the business

Business Moves Limited continues to operate as a national provider of specialist business services, maintaining a strong reputation for reliability, compliance and client service.

During the year, the Company focused on consolidating its market position, strengthening governance and enhancing operational efficiency. Growth was selective and disciplined, with emphasis placed on long-term client relationships and controlled project delivery rather than short-term expansion.

The Company continued to invest in operational assets and digital systems to improve efficiency, transparency and cost control. These investments are intended to support sustainable performance over the long term and to reinforce service consistency across the organisation.

Client retention remained strong, supported by a customer-focused culture and established reputation. The Board remains committed to steady development and resilience rather than aggressive expansion.

Principal risks and uncertainties

The Board continues to monitor the principal risks facing the Company and to maintain appropriate mitigation strategies.

Operational risk remains inherent in the delivery of logistics-based services. This is managed through structured governance, compliance frameworks, ongoing training and investment in operational assets.

Market competition and pricing pressure remain present across the sector. The Company’s strategy continues to focus on service quality, reliability and long-term relationships to maintain competitive differentiation.

Economic conditions may influence client spending patterns and project timing. The Company mitigates this through diversified revenue sources, disciplined cost management and prudent working capital oversight.

Regulatory and environmental requirements continue to evolve. The Company remains committed to maintaining high compliance standards and responsible operating practices.

BUSINESS MOVES LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
Investment in People and Innovation

The Company recognises that long-term performance depends upon continued investment in people and systems.

During the year, employee numbers increased modestly to support operational delivery. Ongoing training, compliance development and structured management oversight remain central to maintaining service standards.

Further enhancements to digital systems were introduced to strengthen financial reporting, operational control and internal governance. These improvements support improved visibility, cost management and decision-making.

The Board remains committed to fostering a stable and accountable organisational culture aligned with long-term sustainability.

Outlook and Future Plans

Looking ahead, Business Moves Limited remains focused on steady and sustainable progress.

Strategic priorities include maintaining controlled revenue growth, protecting margins, continuing investment in operational infrastructure and strengthening governance processes.

The Board does not anticipate a return to rapid expansion; rather, the emphasis remains on building resilience, recurring revenue stability and long-term financial strength.

With a solid balance sheet, consistent liquidity position and disciplined management approach, the Company is well positioned to navigate market uncertainty and pursue measured opportunities as they arise.

Conclusion

The year ended 31 October 2025 reflects a period of consolidation and disciplined investment following strong prior year growth.

Revenue increased, equity strengthened and the Company continued to invest in its operational foundations. Although profitability moderated compared with 2024, performance remains robust and aligned with the Board’s long-term strategy of sustainable development.

Business Moves Limited remains financially sound, operationally resilient and focused on delivering consistent long-term value.

Key performance indicators
2025
2024
Change
£'000
£'000
+/-
Turnover
17,059
16,576
2.92%
Operating profit
817
1,228
(33.47)%
Profit for the financial year
578
846
(31.75)%
Total equity
2,747
2,593
5.93%
Current assets as % of current liabilities
145%
147%
(2.79)%
Average number of employees in the year
114
110
3.64%

On behalf of the board

BUSINESS MOVES LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
S Darvall
R Furn Davies
Director
Director
11 March 2026
BUSINESS MOVES LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -

The directors present their annual report and financial statements for the year ended 31 October 2025.

Principal activities

The principal activity of the company continued to be that of freight transport by road as well as operation of warehousing and storage facilities for land transport activities.

Results and dividends

The results for the year are set out on page 10.

Ordinary dividends were paid amounting to £423,960 (2024 £398,441). The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

S Darvall
R Furn Davies
L Wheatley
(Resigned 1 April 2025)
Financial instruments
Liquidity risk

The company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business.

Interest rate risk

The company is exposed to fair value interest rate risk on its fixed rate borrowings and cash flow interest rate risk on floating rate deposits, bank overdrafts and loans. The company uses interest rate derivatives to manage the mix of fixed and variable rate debt so as to reduce its exposure to changes in interest rates.

Credit risk

Investments of cash surpluses, borrowings and derivative instruments are made through banks and companies which must fulfil credit rating criteria approved by the Board.

All customers who wish to trade on credit terms are subject to credit verification procedures. Trade debtors are monitored on an ongoing basis and provision is made for doubtful debts where necessary.

Auditor

In accordance with the company's articles, a resolution proposing that DSA Prospect Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

BUSINESS MOVES LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
On behalf of the board
S Darvall
R Furn Davies
Director
Director
11 March 2026
BUSINESS MOVES LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BUSINESS MOVES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BUSINESS MOVES LIMITED
- 7 -
Opinion

We have audited the financial statements of Business Moves Limited (the 'company') for the year ended 31 October 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report.

We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

BUSINESS MOVES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BUSINESS MOVES LIMITED (CONTINUED)
- 8 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental (including Waste Electrical and Electronic Equipment recycling (WEEE) Regulations 2013) and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

BUSINESS MOVES LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BUSINESS MOVES LIMITED (CONTINUED)
- 9 -

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC, relevant regulators including the Health and Safety Executive, and the company’s legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Mr Gary John McHale FCCA (Senior Statutory Auditor)
For and on behalf of DSA Prospect Audit Limited, Statutory Auditor
Chartered Certified Accountants
First Floor
1 Des Roches Square
Witan Way
Witney
OX28 4BE
11 March 2026
BUSINESS MOVES LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
- 10 -
2025
2024
Notes
£
£
Turnover
3
17,059,242
16,575,871
Cost of sales
(10,710,014)
(10,055,271)
Gross profit
6,349,228
6,520,600
Administrative expenses
(5,532,396)
(5,292,899)
Operating profit
4
816,832
1,227,701
Interest receivable and similar income
7
11,525
1,887
Interest payable and similar expenses
8
(46,383)
(49,153)
Amounts written off investments
9
25,000
-
Profit before taxation
806,974
1,180,435
Tax on profit
10
(229,267)
(334,038)
Profit for the financial year
577,707
846,397

The profit and loss account has been prepared on the basis that all operations are continuing operations.

The notes form part of the financial statements.

BUSINESS MOVES LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 OCTOBER 2025
- 11 -
2025
2024
£
£
Profit for the year
577,707
846,397
Other comprehensive income
-
-
Total comprehensive income for the year
577,707
846,397
BUSINESS MOVES LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
12
4,125
-
0
Tangible assets
13
1,228,306
1,113,639
Investment property
14
250,000
225,000
1,482,431
1,338,639
Current assets
Debtors
15
4,352,054
4,966,192
Cash at bank and in hand
800,513
884,687
5,152,567
5,850,879
Creditors: amounts falling due within one year
16
(3,097,655)
(3,881,393)
Net current assets
2,054,912
1,969,486
Total assets less current liabilities
3,537,343
3,308,125
Creditors: amounts falling due after more than one year
17
(549,201)
(524,352)
Provisions for liabilities
Provisions
20
89,580
53,331
Deferred tax liability
21
151,587
137,214
(241,167)
(190,545)
Net assets
2,746,975
2,593,228
Capital and reserves
Called up share capital
24
2,000
2,000
Revaluation reserve
51,072
51,072
Profit and loss reserves
2,693,903
2,540,156
Total equity
2,746,975
2,593,228

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 11 March 2026 and are signed on its behalf by:
S Darvall
Director
Company registration number 01868346 (England and Wales)
BUSINESS MOVES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
- 13 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 November 2023
2,000
51,072
2,092,200
2,145,272
Year ended 31 October 2024:
Profit and total comprehensive income
-
-
846,397
846,397
Dividends
11
-
-
(398,441)
(398,441)
Balance at 31 October 2024
2,000
51,072
2,540,156
2,593,228
Year ended 31 October 2025:
Profit and total comprehensive income
-
-
577,707
577,707
Dividends
11
-
-
(423,960)
(423,960)
Balance at 31 October 2025
2,000
51,072
2,693,903
2,746,975
BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 14 -
1
Accounting policies
Company information

Business Moves Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Acre Road, Reading, Berkshire, RG2 0SX.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: The disclosure requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b), 11.48(c), 12.26, 12.27, 12.29(a), 12.29(b), and 12.29A;

- Section 26 ‘Share based Payment’: Share based payment arrangements required under FRS 102 paragraphs 26.18(b), 26.19 to 26.21 and 26.23;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Business Moves Group Limited. These consolidated financial statements are available from its registered office, 4 Acre Road, Reading, Berkshire, RG2 0SX.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue represents amounts receivable for relocation, logistics, storage and associated services supplied to customers in the ordinary course of business, stated net of value added tax, trade discounts and rebates.

Revenue from relocation and logistics services is recognised as the services are performed. Where contracts span more than one accounting period, revenue is recognised over time by reference to the stage of completion of the contract, reflecting the transfer of control of services to the customer.

Revenue from storage services is recognised on a straight-line basis over the period in which storage facilities are provided.

Revenue from ancillary services, including packing, handling and transportation services, is recognised at the point at which the service has been completed and the customer obtains control of the service provided.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 15 -

Revenue from contracts for the provision of relocation and related services is recognised over time by reference to the stage of completion of the contract, where the outcome of the contract can be estimated reliably. The stage of completion is assessed by comparing costs incurred to date, primarily staff costs, subcontractor costs, transportation costs and materials, with the estimated total contract costs.

Where the outcome of a contract cannot be estimated reliably, revenue is recognised only to the extent of contract costs incurred that are considered recoverable.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
straight line over 1 year
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
straight line between 1 and 5 years
Fixtures and fittings
straight line over 4 years
Motor vehicles
straight line between 2 and 4 years
Commercial vehicles
straight line between 6 and 8 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Revaluation

The revaluation accounting policy for investment property ensures asset values reflect current fair value, providing transparency and consistency in financial reporting. Investment properties are initially recorded at cost and subsequently revalued to fair value if reliably measurable. Revaluations occur every three to five years or with significant market changes, conducted by independent valuers using market-based evidence or alternative approaches.

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 16 -
1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 17 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 18 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 19 -
1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.16
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 20 -
2
Judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience, industry practice and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key judgements

Revenue recognition

Judgement is applied in determining the stage of completion of relocation and logistics contracts performed over time, including the allocation of revenue between packing, transportation, storage and ancillary services.

Classification of leases

Judgement is required in assessing whether property and vehicle arrangements constitute leases and in determining the appropriate lease term, including the likelihood of exercising break or extension options.

Key sources of estimation uncertainty

Useful economic lives of tangible fixed assets

The Company operates a fleet of vehicles, handling equipment and storage infrastructure. The estimation of useful economic lives and residual values impacts the level of depreciation recognised. These estimates are reviewed annually based on operational usage and replacement cycles.

Impairment of trade receivables

The Company makes estimates regarding the recoverability of trade receivables based on historical default experience, ageing analysis and forward-looking information relating to customers and sectors served.

Accruals for contract costs and work performed

Estimation is required in determining accrued income and costs relating to relocation projects in progress at the reporting date, particularly where services span the year end.

Provision for dilapidations and property obligations

Where the Company occupies leased premises or storage facilities, provisions are estimated based on expected reinstatement obligations and historical settlement experience.

3
Turnover and other revenue
2025
2024
£
£
Other revenue
Interest income
11,525
1,887
BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 21 -
4
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Fees payable to the company's auditor for the audit of the company's financial statements
24,000
23,500
Depreciation of tangible fixed assets
458,317
368,513
(Profit)/loss on disposal of tangible fixed assets
(4,331)
27,687
Amortisation of intangible assets
4,125
-
Operating lease charges
560,031
560,196
5
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Directors
2
3
Administration and operatives
112
107
Total
114
110

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
5,058,202
4,709,179
Social security costs
88,471
71,762
Pension costs
223,464
177,412
5,370,137
4,958,353
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
578,240
680,358
Company pension contributions to defined contribution schemes
10,920
16,352
589,160
696,710

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2024 - 3).

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
6
Directors' remuneration
(Continued)
- 22 -
Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
403,240
254,292
Company pension contributions to defined contribution schemes
10,920
10,920
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Other interest income
11,525
1,887
8
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
2,219
17,198
Interest on finance leases and hire purchase contracts
44,164
31,955
46,383
49,153
9
Gains and losses on investments
2025
2024
£
£
Changes in the fair value of investment properties
25,000
-
10
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
214,894
258,932
Deferred tax
Origination and reversal of timing differences
14,373
75,106
Total tax charge
229,267
334,038
BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
10
Taxation
(Continued)
- 23 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
806,974
1,180,435
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
201,744
295,109
Tax effect of expenses that are not deductible in determining taxable profit
39,328
30,267
Group relief
-
0
(375)
Permanent capital allowances in excess of depreciation
(140,705)
(158,197)
Depreciation on assets not qualifying for tax allowances
114,579
92,128
Amortisation on assets not qualifying for tax allowances
1,031
-
0
Other non-reversing timing differences
13,290
75,106
Taxation charge for the year
229,267
334,038
11
Dividends
2025
2024
£
£
Interim paid
423,960
398,441
12
Intangible fixed assets
Software
£
Cost
At 1 November 2024
-
0
Additions
8,250
At 31 October 2025
8,250
Amortisation and impairment
At 1 November 2024
-
0
Amortisation charged for the year
4,125
At 31 October 2025
4,125
Carrying amount
At 31 October 2025
4,125
At 31 October 2024
-
0
BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 24 -
13
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Commercial vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024
183,585
201,889
383,296
2,197,163
2,965,933
Additions
46,603
12,001
121,900
439,492
619,996
Disposals
-
0
-
0
(100,299)
(216,250)
(316,549)
At 31 October 2025
230,188
213,890
404,897
2,420,405
3,269,380
Depreciation and impairment
At 1 November 2024
128,984
158,739
130,382
1,434,189
1,852,294
Depreciation charged in the year
34,868
23,933
173,278
226,238
458,317
Eliminated in respect of disposals
-
0
-
0
(53,284)
(216,253)
(269,537)
At 31 October 2025
163,852
182,672
250,376
1,444,174
2,041,074
Carrying amount
At 31 October 2025
66,336
31,218
154,521
976,231
1,228,306
At 31 October 2024
54,601
43,150
252,914
762,974
1,113,639

Included within tangible fixed assets are assets held under finance leases or hire purchase contracts, as follows:

2025
2024
£
£
Motor vehicles
76,187
-
0
Commercial vehicles
851,481
440,787
927,668
440,787
14
Investment property
2025
£
Fair value
At 1 November 2024
225,000
Net gains or losses through fair value adjustments
25,000
At 31 October 2025
250,000

The fair value of the investment property has been determined based on an independent valuation carried out by Arden Estate Agents in October 2025. The valuation was conducted on an open market value basis, taking into account recent market transactions for comparable properties.

As part of the audit, relevant market data was reviewed, including sales of similar properties in the area, and have assessed the valuation methodology and assumptions applied. Based on this review, we consider the fair value to be reasonable and appropriate for inclusion in the financial statements.

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 25 -
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,218,090
3,413,198
Other debtors
288,927
165,337
Prepayments and accrued income
845,037
1,387,657
4,352,054
4,966,192
16
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
18
104,520
97,715
Obligations under finance leases
19
249,252
195,718
Trade creditors
685,621
1,490,806
Amounts owed to group undertakings
125,600
80,940
Corporation tax
69,983
121,932
Other taxation and social security
552,876
524,997
Deferred income
22
47,150
80,172
Other creditors
290,575
101,665
Accruals and deferred income
972,078
1,187,448
3,097,655
3,881,393
17
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
18
143,352
247,939
Obligations under finance leases
19
405,849
276,413
549,201
524,352
18
Loans and overdrafts
2025
2024
£
£
Bank loans
247,872
345,654
Payable within one year
104,520
97,715
Payable after one year
143,352
247,939
BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
18
Loans and overdrafts
(Continued)
- 26 -

Amounts totalling £247,872 held in bank loans are secured by a debenture over all assets.

The charge includes a cross composite guarantee between Business Moves Limited and Business Moves Group Limited.

Secured debts have an annual interest rate charged on them of 2.5% above Base Rate, The loan terms is five years from the date on which the loan is made, subject to the date on which the final interest payment date occurs.

19
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
249,252
195,718
After more than one year
405,849
276,413
655,101
472,131
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
249,252
195,718
In two to five years
405,849
276,413
655,101
472,131

Finance lease payments represent rentals payable by the company for certain items of plant and machinery. Leases include purchase options at the end of the lease period, are secured on the assets to which they relate and no restrictions are placed on the use of the assets. The average lease term is 4 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

20
Provisions for liabilities
2025
2024
£
£
Dilapidations
89,580
53,331
Movements on provisions:
Dilapidations
£
At 1 November 2024
53,330
Other movements
36,250
At 31 October 2025
89,580
BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 27 -
21
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
151,587
137,214
2025
Movements in the year:
£
Liability at 1 November 2024
137,214
Charge to profit or loss
14,373
Liability at 31 October 2025
151,587
22
Deferred income
2025
2024
£
£
Other deferred income
47,150
80,172
23
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
223,464
177,412

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

24
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
1,000
1,000
1,000
1,000
B Ordinary shares of £1 each
1,000
1,000
1,000
1,000
2,000
2,000
2,000
2,000
BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
24
Share capital
(Continued)
- 28 -

A Ordinary shares are entitled to full vo ting rights. Shareholders rank first on a return of assets on liquidation, winding up capital or capital reduction. Entitled to net assets available for distribution up to £2,000,000 in proportion to the number of A ordinary shares held by them respectively.

B Ordinary shares have restricted voting rights. Shareholders rank second on a return of assets on liquidation, winding up capital or capital reduction. Entitled to net assets available for distribution in excess of £2,000,000 in proportion to the number of B ordinary shares held by them respectively.

25
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
309,710
345,877
Years 2-5
673,750
908,335
After 5 years
280,000
350,000
1,263,460
1,604,212
26
Related party transactions
Transactions with related parties

During the year, the company made rental payments totaling £1 99,000 (202 4: £1 71,250) to Rober t Darvall (Property) Limited, an associate of Business Moves Group Limited, on an arm’s length basis.

During the year, the c ompany incurred expenditure totalling £117,425 (2024: £5,421) on behalf of Smove Limited, a company under common control through shared directors and shareholders and which is not part of the Group. The transactions were undertaken on an arm’s length basis.

At the year-end, the company had outstanding balances with related parties as follows:

- Amounts owed to Robert Darvall (Property) Limited: £23,300 (202 4: £23,300)

- Amounts receivable from Robert Darvall (Property) Limited: £3,314 (202 4: £2,600)

- Amounts receivable from Smove Limited £119,236 (2024: £5,421)

27
Events after the reporting date

There are no events after the year end that the directors believe need to be reported.

28
Ultimate controlling party

The immediate parent company and controlling party undertaking is Business Moves Group Limited, a company incorporated and registered in England and Wales. The parents consolidated financial statements are available from its registered offices, 4 Acre Road, Reading, Berkshire, RG2 0SX.

The company's financial statements are consolidated into the ultimate holding company's financial statements and are available from the parent's registered office.

The ultimate controlling party is S Darvall.

BUSINESS MOVES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
28
Ultimate controlling party
(Continued)
- 29 -
Largest group
Business Moves Group Limited
Smallest group
Business Moves Group Limited
29
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Directors loan account
2.25
84,874
25,499
1,961
(10,450)
101,884
Directors loan account
2.25
(44,607)
275,891
-
(464,610)
(233,326)
40,267
301,390
1,961
(475,060)
(131,442)
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