Company No: 07397877 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Matthew David Parkins

REGISTERED OFFICE	Wellington House Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

07397877 (England and Wales)

ACCOUNTANT	Jones & Co of York Limited
	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	3,067		938
		3,067		938
Current assets
Debtors	5	33,965		31,290
Cash at bank and in hand	6	28,763		39,249
		62,728		70,539
Creditors: amounts falling due within one year	7	( 38,548)		( 29,680)
Net current assets		24,180		40,859
Total assets less current liabilities		27,247		41,797
Net assets		27,247		41,797
Capital and reserves
Called-up share capital	8	100		100
Profit and loss account		27,147		41,697
Total shareholders' funds		27,247		41,797

For the financial year ending 31 October 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Mooflower Limited (registered number: 07397877) were approved and authorised for issue by the Director on 21 April 2026. They were signed on its behalf by:

Matthew David Parkins Director

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

Mooflower 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 Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has 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 is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	7 years straight line
Trademarks, patents and licences	25 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	3 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Intangible assets

	Goodwill		Trademarks, patents and licences		Total
	£		£		£
Cost
At 01 November 2024	75,000		14,188		89,188
At 31 October 2025	75,000		14,188		89,188
Accumulated amortisation
At 01 November 2024	75,000		14,188		89,188
At 31 October 2025	75,000		14,188		89,188
Net book value
At 31 October 2025	0		0		0
At 31 October 2024	0		0		0

4. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 November 2024	333		4,396		4,729
Additions	0		3,833		3,833
At 31 October 2025	333		8,229		8,562
Accumulated depreciation
At 01 November 2024	157		3,634		3,791
Charge for the financial year	111		1,593		1,704
At 31 October 2025	268		5,227		5,495
Net book value
At 31 October 2025	65		3,002		3,067
At 31 October 2024	176		762		938

5. Debtors

	2025		2024
	£		£
Trade debtors	33,426		30,200
VAT recoverable	470		993
Other debtors	69		97
	33,965		31,290

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	28,763		39,249

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to director	20,535		10,254
Accruals	728		670
Taxation and social security	17,253		18,621
Other creditors	32		135
	38,548		29,680

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
70 Ordinary A shares of £ 1.00 each	70		70
30 Ordinary B shares of £ 1.00 each	30		30
	100		100