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Registered number: 1571907
Moorgate Lithoplates Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
E. H. Taylors
203 London Road
Hadleigh
Benfleet
Essex
SS7 2RD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 1571907
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1 1
Investments 5 351,412 345,603
351,413 345,604
CURRENT ASSETS
Debtors 6 10 2,226
Cash at bank and in hand 20,092 24,915
20,102 27,141
Creditors: Amounts Falling Due Within One Year 7 (149,869 ) (201,636 )
NET CURRENT ASSETS (LIABILITIES) (129,767 ) (174,495 )
TOTAL ASSETS LESS CURRENT LIABILITIES 221,646 171,109
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,287 ) (18,232 )
NET ASSETS 183,359 152,877
CAPITAL AND RESERVES
Called up share capital 8 25,000 25,000
Fair value reserve 132,512 99,574
Profit and Loss Account 25,847 28,303
SHAREHOLDERS' FUNDS 183,359 152,877
Page 1
Page 2
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.
On behalf of the board
Mr Athar Sherwani
Director
18th August 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
Moorgate Lithoplates Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 1571907 . The registered office is 203 London Road, Hadleigh, Benfleet , Essex, SS7 2RD.
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 derived from investments held by the company, being dividends on the company's portfolio of ordinary shares and unit trusts, together with interest on cash deposits when the company has surplus funds.
Dividends are accounted for on the basis of the distribution date, interest is not considered to be material so is accounted for on a cash received basis.
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% straight line
2.4. 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 reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Investments
Investments are initially recorded at cost, which includes purchase price and any directly attributable
expenditure.
Investments are revalued to fair value at each reporting date and any changes in fair value are recognised in
the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 520
As at 31 December 2025 520
Depreciation
As at 1 January 2025 519
As at 31 December 2025 519
Net Book Value
As at 31 December 2025 1
As at 1 January 2025 1
5. Investments
Listed
£
Cost or Valuation
As at 1 January 2025 345,603
Additions 24,993
Disposals (76,667 )
Revaluations 57,483
As at 31 December 2025 351,412
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 351,412
As at 1 January 2025 345,603
6. Debtors
2025 2024
£ £
Due within one year
Corporation tax recoverable assets - 2,216
VAT 10 10
10 2,226
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 1,749 -
Accruals and deferred income 1,474 1,390
Directors' loan accounts 146,646 200,246
149,869 201,636
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 25,000 25,000
Page 5