Company registration number 16085902 (England and Wales)
MOXBREY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MOXBREY LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
MOXBREY LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MOXBREY LTD FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Moxbrey Ltd for the Period ended 30 November 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Moxbrey Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Moxbrey Ltd and state those matters that we have agreed to state to the b oard of d irectors of Moxbrey Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moxbrey Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Moxbrey Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Moxbrey Ltd. You consider that Moxbrey Ltd is exempt from the statutory audit requirement for the Period.

We have not been instructed to carry out an audit or a review of the financial statements of Moxbrey Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin
Riverside House
Kings Reach Business Park
Yew Street
Stockport
SK4 2HD
3 June 2026
MOXBREY LTD
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 2 -
2025
Notes
£
£
Fixed assets
Tangible assets
4
26,784
Investment property
5
197,840
224,624
Current assets
Debtors
6
548
Cash at bank and in hand
3,222
3,770
Creditors: amounts falling due within one year
7
(2,619)
Net current assets
1,151
Total assets less current liabilities
225,775
Creditors: amounts falling due after more than one year
8
(232,419)
Provisions for liabilities
(3,822)
Net liabilities
(10,466)
Capital and reserves
Called up share capital
9
1
Profit and loss reserves
(10,467)
Total equity
(10,466)
MOXBREY LTD
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2025
30 November 2025
- 3 -

For the financial Period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 June 2026
S Martin
Director
Company registration number 16085902 (England and Wales)
MOXBREY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 4 -
1
Accounting policies
Company information

Moxbrey Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Long Lane Farm,, Kermincham, Congleton, CW12 2LP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements for the Period ended 30 November 2025 are the first financial statements of Moxbrey Ltd prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover comprises the fair value of the consideration received or receivable for the provision of rental income in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Property Improvements
20% Reducing Balance
Computer Equipment
25% Reducing Balance

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.

MOXBREY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Investment property

Investment property comprises of property and interests in land held either to earn rental income or for capital appreciation, or both. Investment properties are initially measured at cost, including related transaction costs.

Borrowing costs associated with direct expenditure on investment properties under development are capitalised. Interest is capitalised as from the commencement of the development work until the date of practical completion or, if earlier, the date that outgoings exceeded income.

After initial recognition, investment properties are carried at their fair values based on market value as determined at each reporting date. The difference between the fair value of investment property at the reporting date and it's carrying amount prior to re-measurement is included in the income statement as valuation surplus or deficit.

Profit on disposal is determined as the difference between the sales proceeds and the carrying amount of the asset at the commencement of the accounting period plus capital expenditure in the period.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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.

MOXBREY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 6 -
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 paymen ts 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. A m ounts 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.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Operating loss
2025
Operating loss for the period is stated after charging:
£
Depreciation of tangible fixed assets
1,758
MOXBREY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 7 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the Period was:

2025
Number
Total
1
4
Tangible fixed assets
Property Improvements
Computer Equipment
Total
£
£
£
Cost
At 18 November 2024
-
0
-
0
-
0
Additions
26,761
849
27,610
At 30 November 2025
26,761
849
27,610
Depreciation and impairment
At 18 November 2024
-
0
-
0
-
0
Depreciation charged in the Period
787
39
826
At 30 November 2025
787
39
826
Carrying amount
At 30 November 2025
25,974
810
26,784
5
Investment property
2025
£
Fair value
At 18 November 2024
-
0
Additions
197,840
At 30 November 2025
197,840

Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.

Subsequently investment properties are measured at fair value. Investment property valuations are based on an open market value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the Statement of Income and Retained Earnings in the period in which they arise.

MOXBREY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 8 -
6
Debtors
2025
Amounts falling due within one year:
£
Other debtors
548
7
Creditors: amounts falling due within one year
2025
£
Trade creditors
519
Other creditors
2,100
2,619
8
Creditors: amounts falling due after more than one year
2025
£
Other creditors
232,419
9
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary Shares of £1 each
1
1
10
Directors' transactions

At the balance sheet date, the amount owed to the director was £232,419. This balance is due in one year and one day on a rolling basis.

11
Control note

The company is controlled by the director Sophie Martin by virtue of her shareholdings.

2025-11-30 2024-11-18 false false false 03 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity S Martin 16085902 2024-11-18 2025-11-30 16085902 2025-11-30 16085902 core:LandBuildings 2025-11-30 16085902 core:OtherPropertyPlantEquipment 2025-11-30 16085902 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 16085902 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 16085902 core:CurrentFinancialInstruments 2025-11-30 16085902 core:ShareCapital 2025-11-30 16085902 core:RetainedEarningsAccumulatedLosses 2025-11-30 16085902 core:ShareCapitalOrdinaryShareClass1 2025-11-30 16085902 bus:Director1 2024-11-18 2025-11-30 16085902 core:LandBuildings core:LongLeaseholdAssets 2024-11-18 2025-11-30 16085902 core:ComputerEquipment 2024-11-18 2025-11-30 16085902 core:LandBuildings 2024-11-17 16085902 core:OtherPropertyPlantEquipment 2024-11-17 16085902 2024-11-17 16085902 core:LandBuildings 2024-11-18 2025-11-30 16085902 core:OtherPropertyPlantEquipment 2024-11-18 2025-11-30 16085902 core:Non-currentFinancialInstruments 2025-11-30 16085902 bus:OrdinaryShareClass1 2024-11-18 2025-11-30 16085902 bus:OrdinaryShareClass1 2025-11-30 16085902 bus:PrivateLimitedCompanyLtd 2024-11-18 2025-11-30 16085902 bus:SmallCompaniesRegimeForAccounts 2024-11-18 2025-11-30 16085902 bus:FRS102 2024-11-18 2025-11-30 16085902 bus:AuditExemptWithAccountantsReport 2024-11-18 2025-11-30 16085902 bus:FullAccounts 2024-11-18 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP