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Registration number: NI674350

Morreal Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Morreal Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Morreal Ltd

Company Information

Director | Dermot Morgan

Registered office | 27a Upper Dromore Road Warrenpoint Co. Down BT34 3PW

Accountants | McKeague Morgan & Company 27 College Gardens Belfast BT9 6BS

Morreal Ltd

(Registration number: NI674350)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 284
Current assets |  |  |
Debtors | 5 | 17,700 | 29,700
Cash at bank and in hand |  | 599 | 599
|  | 18,299 | 30,299
Creditors: Amounts falling due within one year | 6 | (10,070) | (21,650)
Net current assets |  | 8,229 | 8,649
Net assets |  | 8,229 | 8,933
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Profit and loss account |  | 8,227 | 8,931
Total equity |  | 8,229 | 8,933

For the financial year ending 30 November 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 August 2026

.........................................

Dermot Morgan
Director

Morreal Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
27a Upper Dromore Road
Warrenpoint
Co. Down
BT34 3PW

These financial statements were authorised for issue by the director on 24 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & fittings | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Morreal Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

2 | Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Morreal Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 1,420 | 1,420
At 30 November 2025 | 1,420 | 1,420
Depreciation
At 1 December 2024 | 1,136 | 1,136
Charge for the year | 284 | 284
At 30 November 2025 | 1,420 | 1,420
Carrying amount
At 30 November 2025 | - | -
At 30 November 2024 | 284 | 284

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 17,700 | 29,700
| 17,700 | 29,700

Morreal Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Other creditors |  | 8,000 | 8,000
Loans from directors |  | 1,140 | 13,140
Accruals and deferred income |  | 930 | 510
|  | 10,070 | 21,650

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2