Moriah House Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05332303

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,195,186		2,254,042

			2,195,186		2,254,042
CURRENT ASSETS
Stocks	6	5,000		1,800
Debtors	7	1,771,260		3,241,197
Cash at bank and in hand		46,101		14,369

		1,822,361		3,257,366
Creditors: Amounts Falling Due Within One Year	8	(2,029,567 )		(2,926,990 )

NET CURRENT ASSETS (LIABILITIES)			(207,206 )		330,376

TOTAL ASSETS LESS CURRENT LIABILITIES			1,987,980		2,584,418

Creditors: Amounts Falling Due After More Than One Year	9		-		(1,889,792 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(106,684 )		(106,684 )

NET ASSETS			1,881,296		587,942

CAPITAL AND RESERVES
Called up share capital	10		178,576		178,576
Revaluation reserve			859,793		859,793
Profit and Loss Account			842,927		(450,427 )

SHAREHOLDERS' FUNDS			1,881,296		587,942

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Moriah House Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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.

The financial statements were approved by the board of directors on 1 September 2026 and were signed by Abbas Alidina and Abdulrasul Alidina who were appointed as directors on 10 February 2026.

Mr Abbas Alidina Director	Mr Abdulrasul Alidina Director
01/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Moriah House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05332303 . The registered office is The Tax Partnership, 2 Cheapside, Derby, DE1 1BR.

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, 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Freehold	42 years
Plant & Machinery	10% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Moriah House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 39 (2024: 44)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	50,000

As at 31 December 2025	50,000

Amortisation
As at 1 January 2025	50,000

As at 31 December 2025	50,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

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Moriah House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	2,536,707	25,000	341,240	9,552	2,912,499
Additions	-	-	1,089	349	1,438

As at 31 December 2025	2,536,707	25,000	342,329	9,901	2,913,937

Depreciation
As at 1 January 2025	418,050	21,715	210,792	7,900	658,457
Provided during the period	46,313	328	13,153	500	60,294

As at 31 December 2025	464,363	22,043	223,945	8,400	718,751

Net Book Value
As at 31 December 2025	2,072,344	2,957	118,384	1,501	2,195,186

As at 1 January 2025	2,118,657	3,285	130,448	1,652	2,254,042

6. Stocks

	2025	2024
	£	£
Stock	5,000	1,800

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	21,598	67,620
Amounts owed by group undertakings	1,736,000	1,736,000
Amounts owed by participating interests	-	1,420,840
Other debtors	13,662	16,737

	1,771,260	3,241,197

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	29,235	21,909
Bank loans and overdrafts	1,889,792	117,500
Amounts owed to participating interests	-	2,670,341
Other creditors	94,779	91,287
Taxation and social security	15,761	25,953

	2,029,567	2,926,990

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Moriah House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	1,889,792

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	178,576	178,576

11. Related Party Transactions

Included in debtors and creditors are amounts owing to/from related companies under common control.

The loans are interest free and repayable on demand.

Loans to Related parties

	Parent	Other related parties	Total
2025	£	£	£
At start of year	1,736,000	1,420,840	3,156,840
Advanced	-	29,000	59,000
Repaid		(272,000)	(272,000)
Write off	-	(1,177,840)	(1,177,840)
At end of year	1,736,000	-	1,736,000

	Parent	Other related parties	Total
2024	£	£	£
At start of year	1,736,000	1,486,340	3,222,340
Advanced	-	186,500	186,500
Repaid	-	(252,000)	(252,000)
At end of year	1,736,000	1,420,840	3,156,840

Loans from related parties

	2025	2024
	£	£
At start of year	2,670,341	2,280,437
Advanced	266,000	627,300
Repaid	(28,000)	(237,396)
Write off	(2,908,341)	-
At end of year	-	2,670,341

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