Registration number: 06323548

Morden Solutions (UK) Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 7

Morden Solutions (UK) Ltd

Company Information

Directors

Miss F Morden Mr S Reynolds

Registered office

Adam Shah Rectory Road East Ogwell Newton Abbot TQ12 6AH

Accountants

R. BRANNER & Co Limited Chartered Certified Accountants 18 New Street Honiton Devon EX14 1EY

Morden Solutions (UK) Ltd

(Registration number: 06323548)
Abridged Balance Sheet as at 31 July 2025

	Note	31 July 2025 £	31 July 2024 £
Fixed assets
Tangible assets	4	64,886	4,982
Current assets
Debtors	5	99,464	40,603
Cash at bank and in hand		3,896,991	3,661,945
		3,996,455	3,702,548
Prepayments and accrued income		75	68
Creditors: Amounts falling due within one year		(585,695)	(504,996)
Net current assets		3,410,835	3,197,620
Total assets less current liabilities		3,475,721	3,202,602
Accruals and deferred income		(2,421)	(1,615)
Net assets		3,473,300	3,200,987
Capital and reserves
Called up share capital	6	2	2
Retained earnings		3,473,298	3,200,985
Shareholders' funds		3,473,300	3,200,987

For the financial 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.

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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

Morden Solutions (UK) Ltd

(Registration number: 06323548)
Abridged Balance Sheet as at 31 July 2025

......................................... Miss F Morden Director

......................................... Mr S Reynolds Director

Morden Solutions (UK) Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Adam Shah
Rectory Road
East Ogwell
Newton Abbot
TQ12 6AH

These financial statements were authorised for issue by the Board on 22 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Morden Solutions (UK) Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	33% and 20% on costt
Fixtures and fittings	33% and 20% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. 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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Morden Solutions (UK) Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 August 2024	32,709	-	32,709
Additions	5,553	71,090	76,643
Disposals	(471)	-	(471)
At 31 July 2025	37,791	71,090	108,881
Depreciation
At 1 August 2024	27,726	-	27,726
Charge for the year	6,187	10,664	16,851
Eliminated on disposal	(582)	-	(582)
At 31 July 2025	33,331	10,664	43,995
Carrying amount
At 31 July 2025	4,460	60,426	64,886
At 31 July 2024	4,982	-	4,982

5

Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

6	Share capital

7

Dividends

		31 July 2025		31 July 2024
		£		£

8	Related party transactions

Morden Solutions (UK) Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	5,100	7,160