REGISTERED NUMBER: 08105890 (England and Wales)

Report of the Directors and

Financial Statements for the Period 1 September 2024 to 31 July 2025

for

Moore Teachers LTD

Page

Company Information

1

Report of the Directors

2

Report of the Independent Auditors

4

Income Statement

8

Other Comprehensive Income

9

Balance Sheet

10

Statement of Changes in Equity

11

Notes to the Financial Statements

12

DIRECTORS:

M Georgiou

G Georgiou

REGISTERED OFFICE:

Elsie House

30 High Street

Hoddesdon

Hertfordshire

EN9 2QH

REGISTERED NUMBER:

08105890 (England and Wales)

AUDITORS:

Christopher Michael Limited

Chartered Certified Accountants &

Statutory Auditors

26 Station Road

New Barnet

Herts

EN5 1QW

The directors present their report with the financial statements of the company for the period 1 September 2024 to 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of teaching services

DIVIDENDS

An interim dividend of 510000 per share on the shares was paid on 31 July 2025. The directors recommend that no final dividend be paid on these shares.

The total distribution of dividends for the period ended 31 July 2025 will be £ 510,000 .

DIRECTORS

The directors who have held office during the period from 1 September 2024 to the date of this report are as follows:

M Georgiou - appointed 31 March 2025

G Georgiou - appointed 31 March 2025

T J Moore ceased to be a director after 31 July 2025 but prior to the date of this report.

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the Report of the Directors 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;

-	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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Christopher Michael Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

M Georgiou - Director

27 April 2026

Opinion

We have audited the financial statements of Moore Teachers LTD (the 'company') for the period ended 31 July 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of 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 July 2025 and of its profit for the period 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 Auditors' 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 directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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 the audit:

-	the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Directors has been prepared in accordance with applicable legal requirements.

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 identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where 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; or

-	the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page two, 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 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.

Auditors' 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 a Report of the Auditors 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:

To identify risks of material misstatement due to fraud ("fraud risks") we assessed events or conditions that indicate an incentive or pressure to commit fraud or provide the opportunity to commit fraud.

Our risk assessment procedures included:

- Enquiring with directors and inspection of policy documentation as to Moore Teachers Limited's policies and procedures to prevent fraud and detect fraud that apply to this company as well as enquiring whether the directors have knowledge of any actual , suspected or alleged fraud;

- Reading the board minutes; and

- Using analytical procedures to identify unusual or unexpected relationships

We communicated identified fraud risks throughout the audit team and remained alert to any indications of fraud throughout the audit.

As required by auditing standards, and taking into account possible pressures to meet profit targets, we perform procedures to address the risk of management override of controls and the risk of fraudulent revenue recognition, including: the risk that revenue is recorded in the wrong period and the risk that management may be in a position to make inappropriate accounting entries.

We did not identify any additional fraud risks.

In determining the audit procedures, we have taken into account the results of our evaluation and testing of the operating effectiveness of some of the Company wide fraud risk management controls and we performed procedures including:

- Identifying journal entries and other adjustments to test based on risk criteria and comparing the identified entries to supporting documentation. These included posted to unusual accounts involving revenue and cash.

- For a sample of revenue transactions around the period end, vouching to supporting external documentation to corroborate whether those items were recorded in the correct accounting period.

-identifying and responding to risks of material misstatement due to non-compliance with laws and regulations

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience and through discussion with the directors (as required by auditing standards) and discussed with the directors the policies and procedures regarding compliance with laws and regulations.

Firstly, the company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Secondly, the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation. We identified the following areas as those most likely to have such an effect: health and safety, anti-bribery, general data protection, employment law, and certain aspects of company legislation, recognising the nature of the company's activities. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors inspection of regulatory and legal correspondence, if any. Therefore, if a breach of operational regulations is not disclosed to us or evident from relevant correspondence, an audit will not detect that breach.

Context of the ability of the audit to detect fraud or breaches of law or regulation

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Other matters which we are required to address

The financial statements of the company for the year ended 31 August 2024 were not Audited. Therefore the corresponding figures for year ended 31 August 2024 are unaudited. Our opinion is not modified in respect to this matter.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michalis Michael (Senior Statutory Auditor)

for and on behalf of Christopher Michael Limited

Chartered Certified Accountants &

Statutory Auditors

26 Station Road

New Barnet

Herts

EN5 1QW

28 April 2026

TURNOVER

3,143,569

2,971,424

Cost of sales

2,321,326

2,229,904

GROSS PROFIT

822,243

741,520

Administrative expenses

303,064

288,756

OPERATING PROFIT

4

519,179

452,764

Interest receivable and similar income

5,921

6,419

PROFIT BEFORE TAXATION

525,100

459,183

Tax on profit

5

132,233

116,272

PROFIT FOR THE FINANCIAL PERIOD

392,867

342,911

PROFIT FOR THE PERIOD

392,867

342,911

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD

392,867

342,911

FIXED ASSETS

Tangible assets

7

6,455

8,315

CURRENT ASSETS

Debtors

8

219,270

168,004

Cash at bank

1,172,990

1,402,311

1,392,260

1,570,315

CREDITORS

Amounts falling due within one year

9

180,264

242,581

NET CURRENT ASSETS

1,211,996

1,327,734

TOTAL ASSETS LESS CURRENT LIABILITIES

1,218,451

1,336,049

PROVISIONS FOR LIABILITIES

11

1,614

2,079

NET ASSETS

1,216,837

1,333,970

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,216,836

1,333,969

1,216,837

1,333,970

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by:

M Georgiou - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 September 2023

-

1,032,058

1,032,058

Changes in equity

Issue of share capital

1

-

1

Dividends

-

(41,000

)

(41,000

)

Total comprehensive income

-

342,911

342,911

Balance at 31 August 2024

1

1,333,969

1,333,970

Changes in equity

Dividends

-

(510,000

)

(510,000

)

Total comprehensive income

-

392,867

392,867

Balance at 31 July 2025

1

1,216,836

1,216,837

1.	STATUTORY INFORMATION

Moore Teachers LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2024 - 7 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

Period

1.9.24

to

Year Ended

31.7.25

31.8.24

£

£

Depreciation - owned assets

2,151

2,795

5.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the period was as follows:

Period

1.9.24

to

Year Ended

31.7.25

31.8.24

£

£

Current tax:

UK corporation tax

132,233

115,052

origination & reversal of timi

ng

-

1,220

Tax on profit

132,233

116,272

6.

DIVIDENDS

Period

1.9.24

to

Year Ended

31.7.25

31.8.24

£

£

shares of each

Interim

510,000

41,000

7.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

37,998

Additions

416

Disposals

(8,989

)

At 31 July 2025

29,425

DEPRECIATION

At 1 September 2024

29,683

Charge for period

2,151

Eliminated on disposal

(8,864

)

At 31 July 2025

22,970

NET BOOK VALUE

At 31 July 2025

6,455

At 31 August 2024

8,315

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.8.24

£

£

Trade debtors

67,214

15,068

Amounts owed by group undertakings

150,936

150,936

Other debtors

1,120

2,000

219,270

168,004

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.8.24

£

£

Trade creditors

123

1,213

Taxation and social security

154,619

220,701

Other creditors

25,522

20,667

180,264

242,581

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.25

31.8.24

£

£

Within one year

14,207

14,207

Between one and five years

2,200

16,407

16,407

30,614

11.	PROVISIONS FOR LIABILITIES

31.7.25

31.8.24

£

£

Deferred tax

1,614

2,079

Deferred

tax

£

Balance at 1 September 2024

2,079

deferred tax

(465

)

Balance at 31 July 2025

1,614

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by Step Teachers Limited, which is controlled by Mr Marios Georgiou and Mr George Georgiou and their Family members.