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MORSIA HOLDINGS LIMITED
Unaudited Financial Statements
for the year ended 31 July 2025
Company registration number 12290935
(England and Wales)

Company Information

For the year ended 31 July 2025
Director Morsia, Matthew

Registered office Victoria Court
17 - 21 Ashford Road
Maidstone
ME14 5DA

Registered number 12290935

Accountant MHA
Lyndean House
30 - 32 Albion Place
Maidstone
Kent
ME14 5DZ

Statement of Financial Position

As at 31 July 2025
Notes
2025
2024
£
£
£
£
Fixed assets
Investments
4
1,000,159
159
1,000,159
159
Current assets
Debtors
5
1,090,721
1,254,821
Cash at bank and in hand
115,012
510
1,205,733
1,255,331
Creditors
Amounts falling due within one year
6
(1,891,415)
(948,019)
(1,891,415)
(948,019)
Net current assets (liabilities)
(685,682)
307,312
Total assets less current liabilities
314,477
307,471
Net assets (liabilities)
314,477
307,471
Capital and reserves
Called up share capital
20
20
Profit and loss account
314,457
307,451
Total equity
314,477
307,471

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

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

Morsia, Matthew
Morsia, Matthew
Director

Company registration number 12290935

Notes to the Financial Statements

For the year ended 31 July 2025

1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.


Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.3. Investments

Investments in subsidiaries, associates, and joint ventures are measured at cost less any accumulated impairment losses. Other investments in equity instruments that are publicly traded are measured at fair value, with changes in fair value recognised in the income statement. Other investments in equity instruments that are not publicly traded are measured at fair value unless this cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses.

2.4. Financial instruments

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.


Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.


Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

3. Employees

The average number of employees during the year was 1 (2024: 1).

4. Fixed asset investments

Investments in group undertakings
Other investments
Total
£
£
£
Cost
At 1 August 2024
12
147
159
Additions
-
1,000,000
1,000,000
At 31 July 2025
12
1,000,147
1,000,159
Impairment
At 31 July 2025
-
-
-
Net book value
At 31 July 2025
12
1,000,147
1,000,159
At 31 July 2024
12
147
159

5. Debtors

2025
2024
£
£
Amounts owed by group undertakings
286,439
450,539
Other debtors
45,197
45,197
Directors loan accounts
759,085
759,085
Total due within one year
1,090,721
1,254,821
Total due after one year
-
-
Total
1,090,721
1,254,821

6. Creditors due within one year

2025
2024
£
£
Amounts owed to group undertakings
576,433
940,375
Directors loan account
1,310,173
-
Taxation and social security
1,101
3,989
Accruals and deferred income
3,708
3,655
Total
1,891,415
948,019

7. Directors advances, credits and guarantees

Director
Brought forward
Amounts advanced
Amounts repaid
Carried forward
£
£
£
£
Morsia, Matthew
759,085
283,305
(1,593,479)
(551,089)
Total
759,085
283,305
(1,593,479)
(551,089)

The above loan is unsecured and repayable on demand. Interest totalling £11,028 was charged on this loan and is included in the advances shown above.

8. Related party transactions

The Company has taken advantage of the exemption available in section 33.1A of FRS 102 not to disclose transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.


During the year, dividends were voted to the director totalling £nil (2024: £1,790,000).

9. Parent-subsidiary relationships

The entity has taken advantage of the option not to prepare consolidated financial statements as contained in Section 399 of the Companies Act 2006, on the basis that the entity and its subsidiary undertakings comprise a small group.