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Company No: 13237379 (England and Wales)

# MOATWELL HOLDINGS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

MOATWELL HOLDINGS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

MOATWELL HOLDINGS LIMITED

## BALANCE SHEET

As at 31 December 2025
MOATWELL HOLDINGS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 2,766,000 |  | 2,766,000
|  | 2,766,000 |  | 2,766,000
Current assets |  |  |  |
Debtors |  | 3,192 |  | 0
Cash at bank and in hand |  | 34,486 |  | 62,976
|  | 37,678 |  | 62,976
Creditors: amounts falling due within one year | 4 | ( 1,189,078) |  | ( 1,207,889)
Net current liabilities |  | (1,151,400) |  | (1,144,913)
Total assets less current liabilities |  | 1,614,600 |  | 1,621,087
Creditors: amounts falling due after more than one year | 5 | ( 1,528,298) |  | ( 1,578,925)
Net assets |  | 86,302 |  | 42,162
Capital and reserves |  |  |  |
Called-up share capital |  | 1,200 |  | 1,200
Profit and loss account |  | 85,102 |  | 40,962
Total shareholders' funds |  | 86,302 |  | 42,162

For the financial year ending 31 December 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 financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Moatwell Holdings Limited (registered number: 13237379) were approved and authorised for issue by the Board of Directors on 20 April 2026. They were signed on its behalf by:

L Bush Director |

MOATWELL HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
MOATWELL HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Moatwell Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Goodwood House, Blackbrook Park Avenue, Taunton, TA1 2PX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover comprises of the rental amounts due on the investment properties held in the period.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 January 2025 | 2,766,000
As at 31 December 2025 | 2,766,000

The directors believe that cost is a reasonable estimation to market value.

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 19,725 |  | 12,327
Amounts owed to directors | 951,202 |  | 994,188
Accruals | 181,743 |  | 188,488
Taxation and social security | 36,408 |  | 12,886
| 1,189,078 |  | 1,207,889

The bank loan is secured by a fixed and floating charge over the assets of the company.

#### 5. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans (secured) | 1,528,298 |  | 1,578,925

The bank loan is secured by a fixed and floating charge over the assets of the company.

#### 6. Related party transactions

The company has guaranteed amounts owed by Noah's Ark Zoo Farm, a charity which is the tenant of company. At the year end the total indebtedness amounted to £439,862 (2024 - £Nil).