REGISTERED NUMBER: 04186836 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

HELEN MOORE ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs H Smith

SECRETARY:

Mrs H Smith

REGISTERED OFFICE:

11 Castle Hill

Maidenhead

Berkshire

SL6 4AA

REGISTERED NUMBER:

04186836 (England and Wales)

ACCOUNTANTS:

Knight & Company Ltd

11 Castle Hill

Maidenhead

Berkshire

SL6 4AA

CURRENT ASSETS

Debtors

5

8,193

10,792

CREDITORS

Amounts falling due within one year

6

6,130

8,153

NET CURRENT ASSETS

2,063

2,639

TOTAL ASSETS LESS CURRENT LIABILITIES

2,063

2,639

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Share premium

5,398

5,398

Retained earnings

(4,335

)

(3,759

)

SHAREHOLDERS' FUNDS

2,063

2,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

Mrs H Smith - Director

1.	STATUTORY INFORMATION

Helen Moore Associates Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

20,000

AMORTISATION

At 1 September 2024

and 31 August 2025

20,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other debtors

8,193

10,792

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Taxation and social security

4,861

7,074

Other creditors

1,269

1,079

6,130

8,153

7.	RELATED PARTY DISCLOSURES