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Registered number: 06789312
UK Moneyman Limited
Unaudited Financial Statements
For the Period 1 April 2025 to 31 December 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 06789312
31 December 2025 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,325 21,167
Investments 5 200 -
22,525 21,167
CURRENT ASSETS
Debtors 6 521,536 352,360
Cash at bank and in hand 312,194 390,969
833,730 743,329
Creditors: Amounts Falling Due Within One Year 7 (144,040 ) (180,074 )
NET CURRENT ASSETS (LIABILITIES) 689,690 563,255
TOTAL ASSETS LESS CURRENT LIABILITIES 712,215 584,422
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (5,631 ) (5,292 )
NET ASSETS 706,584 579,130
CAPITAL AND RESERVES
Called up share capital 9 2,000 2,000
Income Statement 704,584 577,130
SHAREHOLDERS' FUNDS 706,584 579,130
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Page 2
For the period 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 Income Statement.
On behalf of the board
M Davidson
Director
A Davidson
Director
20/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
UK Moneyman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06789312 . The registered office is Capital House Pride Place, Pride Park, Derby, DE24 8QR.
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. 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:
Fixtures & Fittings 20% Straight Line
Computer Equipment 25% Reducing Balance
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 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 period, 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.
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2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 39 (2025: 34)
39 34
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 13,145 58,258 71,403
Additions - 5,889 5,889
As at 31 December 2025 13,145 64,147 77,292
Depreciation
As at 1 April 2025 8,964 41,272 50,236
Provided during the period 967 3,764 4,731
As at 31 December 2025 9,931 45,036 54,967
Net Book Value
As at 31 December 2025 3,214 19,111 22,325
As at 1 April 2025 4,181 16,986 21,167
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 April 2025 -
Additions 200
As at 31 December 2025 200
Provision
As at 1 April 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 200
As at 1 April 2025 -
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6. Debtors
31 December 2025 31 March 2025
£ £
Due within one year
Trade debtors 7,513 15,940
Other debtors 514,023 336,420
521,536 352,360
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 March 2025
£ £
Amounts owed to group undertakings 1,400 -
Other creditors 21,144 14,433
Taxation and social security 121,496 165,641
144,040 180,074
8. Deferred Taxation
The provision for deferred tax is made up as follows:
31 December 2025 31 March 2025
£ £
Other timing differences 5,631 5,292
9. Share Capital
31 December 2025 31 March 2025
£ £
Allotted, Called up and fully paid 2,000 2,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Malcolm Davidson 152,430 1,324 153,754 - -
Mrs Amy Davidson 152,430 1,324 153,754 - -
The above loans are unsecured, with interest charged at 3.75% and repayable on demand.
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11. Related Party Transactions
During the year the company loaned amounts totalling £500,001 to a member of its group. The balance owed to the company at the reporting date was £500,001. This amount is unsecured, interest free and repayable on demand.
12. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Mortgage Advice Bureau (Derby) Limited . Mortgage Advice Bureau (Derby) Limited was incorporated in England & Wales. Copies of the group accounts may be obtained from the secretary, Capital House, Pride Place Pride Park, Derby, Derbyshire, DE24 8QR . The controlling party is Mortgage Advice Bureau (Derby) Limited who controls 75% of the shares of UK Moneyman Limited .
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