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Registered number: 10658562
Moffatt Design Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10658562
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,685 2,777
55,685 2,777
CURRENT ASSETS
Debtors 5 201,747 206,197
Cash at bank and in hand 275,034 251,455
476,781 457,652
Creditors: Amounts Falling Due Within One Year 6 (285,685 ) (218,543 )
NET CURRENT ASSETS (LIABILITIES) 191,096 239,109
TOTAL ASSETS LESS CURRENT LIABILITIES 246,781 241,886
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,531 ) (689 )
NET ASSETS 233,250 241,197
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 233,249 241,196
SHAREHOLDERS' FUNDS 233,250 241,197
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Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs J Moffatt
Director
19/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Moffatt Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10658562 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. 
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. 
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 388 - 483 4,425 5,296
Additions - 54,742 - - 54,742
As at 31 March 2026 388 54,742 483 4,425 60,038
Depreciation
As at 1 April 2025 319 - 166 2,034 2,519
Provided during the period 17 1,140 79 598 1,834
As at 31 March 2026 336 1,140 245 2,632 4,353
Net Book Value
As at 31 March 2026 52 53,602 238 1,793 55,685
As at 1 April 2025 69 - 317 2,391 2,777
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 182,033 206,197
Other debtors 19,714 -
201,747 206,197
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 69,602 95,766
Other creditors 98,074 2
Taxation and social security 118,009 122,775
285,685 218,543
7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2025 689 689
Additions 12,842 12,842
Balance at 31 March 2026 13,531 13,531
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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