REGISTERED NUMBER: 05420372 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Moreton & Partners Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTORS:

M J Moreton

S C Wood

Mrs M Moreton

REGISTERED OFFICE:

Canterbury Innovation Centre

University Road

Canterbury

Kent

CT2 7FG

REGISTERED NUMBER:

05420372 (England and Wales)

ACCOUNTANTS:

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

FIXED ASSETS

Tangible assets

4

11,039

9,293

CURRENT ASSETS

Debtors

5

203,278

381,308

Cash at bank and in hand

482,439

103,902

685,717

485,210

CREDITORS

Amounts falling due within one year

6

356,894

266,470

NET CURRENT ASSETS

328,823

218,740

TOTAL ASSETS LESS CURRENT LIABILITIES

339,862

228,033

CAPITAL AND RESERVES

Called up share capital

805

805

Retained earnings

339,057

227,228

SHAREHOLDERS' FUNDS

339,862

228,033

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 1 July 2026 and were signed on its behalf by:

M J Moreton - Director

1.	STATUTORY INFORMATION

Moreton & Partners Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

15% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

36,104

Additions

3,696

At 31 March 2026

39,800

DEPRECIATION

At 1 April 2025

26,811

Charge for year

1,950

At 31 March 2026

28,761

NET BOOK VALUE

At 31 March 2026

11,039

At 31 March 2025

9,293

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

178,774

353,254

Other debtors

24,504

28,054

203,278

381,308

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

53,655

70,387

Taxation and social security

300,889

193,873

Other creditors

2,350

2,210

356,894

266,470

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

1 July 2026