IRIS Accounts Production v26.1.10.61 13010753 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13010753 2024-09-30 13010753 2025-09-30 13010753 2024-10-01 2025-09-30 13010753 2023-09-30 13010753 2023-10-01 2024-09-30 13010753 2024-09-30 13010753 ns15:EnglandWales 2024-10-01 2025-09-30 13010753 ns14:PoundSterling 2024-10-01 2025-09-30 13010753 ns10:Director1 2024-10-01 2025-09-30 13010753 ns10:Director2 2024-10-01 2025-09-30 13010753 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13010753 ns10:SmallEntities 2024-10-01 2025-09-30 13010753 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13010753 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 13010753 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13010753 ns10:FullAccounts 2024-10-01 2025-09-30 13010753 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 13010753 ns10:OrdinaryShareClass4 2024-10-01 2025-09-30 13010753 ns10:RegisteredOffice 2024-10-01 2025-09-30 13010753 ns5:CurrentFinancialInstruments 2025-09-30 13010753 ns5:CurrentFinancialInstruments 2024-09-30 13010753 ns5:ShareCapital 2025-09-30 13010753 ns5:ShareCapital 2024-09-30 13010753 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 13010753 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 13010753 ns5:CostValuation 2024-09-30 13010753 ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-09-30 13010753 ns5:CostValuation 2025-09-30 13010753 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 13010753 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 13010753 ns5:WithinOneYear 2025-09-30 13010753 ns5:WithinOneYear 2024-09-30 13010753 ns5:BetweenOneFiveYears 2025-09-30 13010753 ns5:BetweenOneFiveYears 2024-09-30 13010753 ns5:AllPeriods 2025-09-30 13010753 ns5:AllPeriods 2024-09-30 13010753 ns5:DeferredTaxation 2024-09-30 13010753 ns5:DeferredTaxation 2024-10-01 2025-09-30 13010753 ns5:DeferredTaxation 2025-09-30 13010753 ns10:OrdinaryShareClass3 2025-09-30 13010753 ns10:OrdinaryShareClass4 2025-09-30 13010753 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 13010753 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30

REGISTERED NUMBER: 13010753 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| FOR |

| MORRI HOLDINGS LIMITED |

| MORRI HOLDINGS LIMITED (REGISTERED NUMBER: 13010753) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MORRI HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | N Mortimer

| P Riley

| REGISTERED OFFICE: | 17 Moor Park Avenue

| Preston

| Lancashire

| PR1 6AS

| REGISTERED NUMBER: | 13010753 (England and Wales)

| ACCOUNTANTS: | SBCA Chartered Accountants

| 17 Moor Park Avenue

| Preston

| Lancashire

| PR1 6AS

| MORRI HOLDINGS LIMITED (REGISTERED NUMBER: 13010753) |

BALANCE SHEET

30TH SEPTEMBER 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | - |  | 2 |  |

CURRENT ASSETS

Debtors | 5 | 110,098 |  | 207,472 |  |

Cash at bank | 896 |  | 3,066 |  |

110,994 |  | 210,538 |  |

CREDITORS

Amounts falling due within one year | 6 | (51,413 | ) | (44,061 | ) |

NET CURRENT ASSETS | 59,581 |  | 166,477 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 59,581 |  | 166,479 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 10 | 59,579 |  | 166,477 |  |

SHAREHOLDERS' FUNDS | 59,581 |  | 166,479 |  |

| MORRI HOLDINGS LIMITED (REGISTERED NUMBER: 13010753) |

BALANCE SHEET - continued

30TH SEPTEMBER 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4th June 2026 and were signed on its behalf by:

P Riley - Director

N Mortimer - Director

| MORRI HOLDINGS LIMITED (REGISTERED NUMBER: 13010753) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Morri Holdings 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.

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.

| Investments in subsidiaries and associates

| Investments in subsidiary and associate undertakings are initially recognised as an asset at cost and are subsequently measured at cost less any accumulated impairment losses.

| Investments are subject to an impairment review annually.

| MORRI HOLDINGS LIMITED (REGISTERED NUMBER: 13010753) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its 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 cash flows discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities:

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities:

| Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future cash flows 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 the 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 rate method.

| 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.

| MORRI HOLDINGS LIMITED (REGISTERED NUMBER: 13010753) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 year 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st October 2024 | 2 |  |

| Impairments | (2 | ) |

| At 30th September 2025 | - |  |

| NET BOOK VALUE

| At 30th September 2025 | - |  |

| At 30th September 2024 | 2 |  |

| MORRI HOLDINGS LIMITED (REGISTERED NUMBER: 13010753) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

4. | FIXED ASSET INVESTMENTS - continued

| The company conducted an impairment review of its fixed asset investments in accordance with FRS 102, Section 27 (Impairment of Assets). The review was triggered by indicators of impairment.

| The company determined that the recoverable amount of certain fixed asset investments was lower than their carrying amount. Consequently, an impairment charge of £9,502 was recognised in the statement of profit and loss for the year ended 30th September 2024.

| The 2024 impairment charge relates to the following investments:

| Trigen Energy UK Ltd - £9,500 - Company liquidation

| Morri Consult Ltd - £2 - Company liquidation

| The company determined that the recoverable amount of certain fixed asset investments was lower than their carrying amount. Consequently, an impairment charge of £2 has been recognised in the statement of profit and loss for the year ended 30th September 2025.

| The 2025 impairment charge relates to the following investments:

| Foresight Holdings UK Ltd - £2 - Company liquidation

| These impairment losses are considered non-reversible in accordance with FRS 102, except where future circumstances indicate a material recovery in value.

| Management will continue to monitor these investments and assess whether further adjustments are required in future reporting periods.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 2,250 |  | 6,414 |  |

| Other debtors | 107,848 |  | 201,058 |  |

110,098 |  | 207,472 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | - |  | 1,934 |  |

| Taxation and social security | 1,262 |  | 1,632 |  |

| Other creditors | 50,151 |  | 40,495 |  |

51,413 |  | 44,061 |  |

| MORRI HOLDINGS LIMITED (REGISTERED NUMBER: 13010753) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

7. | LEASING AGREEMENTS

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 2,466 |  | 4,248 |  |

| Between one and five years | - |  | 2,478 |  |

2,466 |  | 6,726 |  |

8. | DEFERRED TAX

£ |

| Balance at 1st October 2024 | (1,065 | ) |

| Credit to Statement of Income and Retained Earnings during year | (3,313 | ) |

| Balance at 30th September 2025 | (4,378 | ) |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

2 |  | 2 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1st October 2024 | 166,477 |  |

| Deficit for the year | (77,398 | ) |

| Dividends | (29,500 | ) |

| At 30th September 2025 | 59,579 |  |

11. | RELATED PARTY DISCLOSURES

| During the year the company wrote off a balance due from a connected company, by virtue of a common shareholder, of £63,271.