Moose Consultancy & Training Limited

Moose Consultancy & Training Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Current assets
Debtors	3	140	675
Cash at bank and in hand		2,684	2,282
		2,824	2,957
Creditors: amount falling due within one year	4	(1,842)	(3,293)
Net current assets		982	(336)

Total assets less current liabilities		982	(336)
Net assets		982	(336)

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		981	(337)
Shareholders' funds		982	(336)

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 14 July 2026 and were signed by:

-------------------------------
Martin Joseph Eccles
Director

Moose Consultancy & Training Limited
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Moose Consultancy & Training Limited is a private company, limited by shares, registered in England and Wales, registration number 13555266, registration address 9 Charles Berrington Road, Liverpool, Merseyside, L15 9HG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	140		675
	140		675

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	309	69
Accrued Expenses	984	1,051
Directors' Current Accounts	549	2,173
	1,842	3,293

Share Capital

Authorised
1 Ordinary share of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

Registered Number: 13555266
England and Wales
Filleted Accounts

for the year ended 31 August 2025
for
MOOSE CONSULTANCY & TRAINING LIMITED