Steve Moran Management Services Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 10006043

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	64,714		52,073
Cash at bank and in hand		108,993		93,455

		173,707		145,528
Creditors: Amounts Falling Due Within One Year	5	(31,113 )		(24,057 )

NET CURRENT ASSETS (LIABILITIES)			142,594		121,471

TOTAL ASSETS LESS CURRENT LIABILITIES			142,594		121,471

NET ASSETS			142,594		121,471

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			142,494		121,371

SHAREHOLDERS' FUNDS			142,594		121,471

For the year ending 28 February 2026 the company 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 accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Moran

Director

30/06/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Steve Moran Management Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10006043 . The registered office is Staple House, 5 Eleanors Cross, Dunstable, Bedfordshire, LU6 1SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

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

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current

tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the

financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.5. Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Steve Moran Management Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	21,761	15,663
Other debtors	42,953	36,410

	64,714	52,073

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,934	1,387
Taxation and social security	29,179	22,670

	31,113	24,057

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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