REGISTERED NUMBER: 04294368 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MOYNE LONDON LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C P Thomson

Mr B Grimes

Mr W P Grimes

Ms R Wallington

Mr C A Peck

SECRETARY:

Ms S J Eglinton

REGISTERED OFFICE:

869 High Road

London

N12 8QA

REGISTERED NUMBER:

04294368 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

869 High Road

London

N12 8QA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

12,014

13,110

12,014

13,110

CURRENT ASSETS

Debtors

6

1,477,032

1,590,518

Cash at bank and in hand

2,441,141

2,569,464

3,918,173

4,159,982

CREDITORS

Amounts falling due within one year

7

3,290,494

3,454,431

NET CURRENT ASSETS

627,679

705,551

TOTAL ASSETS LESS CURRENT LIABILITIES

639,693

718,661

CREDITORS

Amounts falling due after more than one year

8

1,685

12,151

NET ASSETS

638,008

706,510

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

628,008

696,510

SHAREHOLDERS' FUNDS

638,008

706,510

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

Mr C P Thomson - Director

1.	STATUTORY INFORMATION

Moyne London 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.

RELATED PARTY EXEMPTION

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

TURNOVER

Turnover represents net sales of goods and services, excluding value added tax.

Turnover represents the value of goods and services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business of a business in 2002 and is fully amortised.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Fixtures and fittings

-

25% straight line method

Computer equipment

-

33% on cost

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company makes pension contributions on behalf of certain employees. Contributions are charged to profit and loss account as they are made.

LONG TERM CONTRACTS

The amount recoverable on each long-term contract is based on stage of completion, by calculating costs incurred to date as a percentage of total costs, less any provision for known or anticipated losses and progress payments received and receivable.

Where the outcome of incomplete contracts can be assessed with reasonable certainty the attributable profit or loss is recognised in the profit and loss account as an appropriate proportion of the estimated profit for that contract. The amount by which turnover is in excess of progress payments received and receivable is classified as amounts recoverable on contracts and separately disclosed in debtors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

6,500

AMORTISATION

At 1 October 2024

and 30 September 2025

6,500

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

40,000

10,705

137,946

188,651

Additions

-

-

11,445

11,445

At 30 September 2025

40,000

10,705

149,391

200,096

DEPRECIATION

At 1 October 2024

40,000

10,034

125,507

175,541

Charge for year

-

671

11,870

12,541

At 30 September 2025

40,000

10,705

137,377

188,082

NET BOOK VALUE

At 30 September 2025

-

-

12,014

12,014

At 30 September 2024

-

671

12,439

13,110

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

729,743

589,815

Other debtors

747,289

1,000,703

1,477,032

1,590,518

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,466

10,209

Trade creditors

2,331,989

2,325,447

Amounts owed to group undertakings

619,499

619,499

Taxation and social security

269,468

283,984

Other creditors

59,072

215,292

3,290,494

3,454,431

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,685

12,151

9.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

75,747

74,361

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr C P Thomson

Balance outstanding at start of year

73,107

-

Amounts advanced

199,766

437,471

Amounts repaid

(275,000

)

(364,364

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,127

)

73,107

Interest, at the official rate, amounting to £2,497 (2024: £4,097), was charged on the loan account during periods when it was overdrawn.

11.	ULTIMATE CONTROLLING PARTY