The director was provided with an interest free loan during the year on which interest was payable at 3.25%, the opening balance was £360 and a further £11,000 was advanced during the year. The loan was fully repaid prior to the end of the year.

The average number of persons, including directors, employed by the company during the year was as follows:

The company has prepared the current year financial statements under FRS105 the accounting standard for micro entities whilst the previous year's financial statements were prepared under FRS102. The change has not necessitated any accounting adjustments.

Morel Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Crab Apple Way, Vale Park, Evesham, Worcestershire, United Kingdom, WR11 1GY.

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true