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Registered Number: 06318668
England and Wales
Abridged Accounts
for the year ended 31 July 2025
for
MODULE IT LIMITED

Module IT Limited Contents Page For the year ended 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

Module IT Limited Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 22,517 |  | 24,385
|  | 22,517 |  | 24,385
Current assets |  |  |
Stocks |  | 4,574 |  | 4,574
Debtors: amounts falling due within one year |  | 43,207 |  | 41,995
Cash at bank and in hand |  | 25,335 |  | 31,689
|  | 73,116 |  | 78,258
Creditors: amount falling due within one year |  | (77,739) |  | (50,980)
Net current assets |  | (4,623) |  | 27,278
Total assets less current liabilities |  | 17,894 |  | 51,663
Provisions for liabilities |  | (3,147) |  | (5,392)
Net assets |  | 14,747 |  | 46,271
Capital and reserves |  |  |
Called up share capital | 5 | 100 |  | 100
Profit and loss account |  | 14,647 |  | 46,171
Shareholders' funds |  | 14,747 |  | 46,271
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 01 April 2026 and were signed on its behalf by:
------------------------------- Christopher Eburne Director
1

Module IT Limited Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information Module IT Limited is a private company, limited by shares, registered in England and Wales, registration number 06318668, registration address The Aspen Building, Vantage Point Business Village, Mitcheldean, GL17 0DD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 4 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 0 Reducing Balance
Motor Vehicles | 25 Reducing Balance
Computer Equipment | 30% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 5 (2024 : 5).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 August 2024 | 41,000 |  | 41,000
Additions | - |  | -
Disposals | - |  | -
At 31 July 2025 | 41,000 |  | 41,000
Amortisation
At 01 August 2024 | 41,000 |  | 41,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 July 2025 | 41,000 |  | 41,000
Net book values
At 31 July 2025 | - |  | -
At 31 July 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 9,931 |  | 11,900 |  | 40,879 |  | 62,710
Additions | - |  | - |  | 3,351 |  | 3,351
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 9,931 |  | 11,900 |  | 44,230 |  | 66,061
Depreciation
At 01 August 2024 | - |  | 9,382 |  | 28,943 |  | 38,325
Charge for year | - |  | 630 |  | 4,589 |  | 5,219
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | - |  | 10,012 |  | 33,532 |  | 43,544
Net book values
Closing balance as at 31 July 2025 | 9,931 |  | 1,888 |  | 10,698 |  | 22,517
Opening balance as at 01 August 2024 | 9,931 |  | 2,518 |  | 11,936 |  | 24,385
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2