REGISTERED NUMBER: 03586388 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements

for the Year Ended 30 June 2026

for

Moai Wealth Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

6

Statement of Comprehensive Income

10

Balance Sheet

11

Statement of Changes in Equity

12

Cash Flow Statement

13

Notes to the Cash Flow Statement

14

Notes to the Financial Statements

15

DIRECTORS:

Ms J Miller

Mr L N Gardhouse

REGISTERED OFFICE:

106 Whiteladies Road

Clifton

BRISTOL

BS8 2QW

REGISTERED NUMBER:

03586388 (England and Wales)

The directors present their strategic report for the year ended 30 June 2026.

BUSINESS STRATEGY AND OBJECTIVES

Moai Wealth's mission is to help high-net-worth families, entrepreneurs, business owners and executives make the most of their wealth. We provide a highly personalised service that brings together advice and investment management, supported by a trusted network and a collaborative community. We believe that insights, shared experience and collective wisdom can help clients navigate major financial life events with greater clarity and confidence.

REVIEW OF BUSINESS

During the year, we brought the business together under the Moai Wealth identity and strengthened its foundations. We developed the client proposition and experience, reviewed existing client portfolios and moved them to our preferred investment approach, introduced new technology, systems and processes, and continued to build the team. This work has made the business better equipped for growth while maintaining a highly personal service for our clients.

FINANCIAL PERFORMANCE

The Company remained profitable during a year when we invested significantly in our future growth. Profit before taxation was £90,854, compared with £104,978 in the prior year. A combination of portfolio performance and new client relationships led to an increase in assets under management.

The Company's net assets increased to £402,778, predominantly due to the issue of Moai Wealth Limited shares for proceeds of £200,000, which strengthened our capital position.

LONG-TERM STRATEGY

Our focus is on scaling the business in a disciplined way by continuing to support our existing clients, attracting new clients, investing in exceptional people and using technology to continuously improve efficiency and service.

PRINCIPAL RISKS AND UNCERTAINTIES

Risk cannot be eliminated and it is the responsibility of the Board to consider the principal risks when setting strategy, risk appetite and systems and controls.

Regulatory and conduct risk

There is a regulatory and conduct risk of failing to meet regulatory requirements or deliver good client outcomes. This is mitigated through governance, training and competence, monitoring, independent reviews and Consumer Duty oversight.

Investment and credit risk

Adverse market movements can affect client outcomes and revenue. Credit risk can also impact client portfolios and the Company. We monitor economic and market conditions, maintain diversified portfolios and hold cash deposits with authorised banks.

Operational, technology and cyber risk

The Company depends on systems, data and third-party partners. The Company has effective systems and controls in place to identify, monitor and manage risks arising across the business.

Capital and liquidity risk

Maintaining adequate capital and liquidity is key to our financial resilience. Capital allows us to absorb unexpected losses, and short-term liquidity ensures we can satisfy short-term obligations. We hold an appropriate amount of capital which is above our regulatory requirement.

ON BEHALF OF THE BOARD:

Ms J Miller - Director

16 October 2026

The directors present their report with the financial statements of the company for the year ended 30 June 2026.

DIVIDENDS

Particulars of recommended dividends are detailed in note 8 to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 July 2025 to the date of this report.

Ms J Miller

Mr L N Gardhouse

DISCLOSURE IN THE STRATEGIC REPORT

The company has chosen in accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 to set out in the company's strategic report information required by schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Sumer Auditco Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Ms J Miller - Director

16 October 2026

Opinion

We have audited the financial statements of Moai Wealth Limited (the 'company') for the year ended 30 June 2026 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 30 June 2026 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below.

We obtained an understanding of the legal and regulatory frameworks applicable to the company and the sector in which it operates. We identified the areas of those legal and regulatory frameworks which could reasonably be expected to have a material effect on the financial statements, based on our experience and through discussion with management and directors.

We assessed compliance with these laws and regulations through enquiry with management and directors, review of board minutes, and review of any internal reporting with respect to compliance with laws and regulations.

We assessed the susceptibility of the company's financial statements to material misstatement, including how fraud might occur. In addressing the risk of fraud including the risk of fraud in revenue recognition and management and directors' override of controls, we have performed journals testing based on a set of risk criteria and tested to supporting documentation where applicable. Audit procedures also included detailed transactional testing with a particular focus around the year-end cut off procedures.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with laws and regulation. This risk increases the more that compliance and regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

David Wright BSc FCA (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

Statutory Auditors

Hermes House

Fire Fly Avenue

Swindon

Wiltshire

SN2 2GA

16 October 2026

TURNOVER

886,631

832,032

Cost of sales

282,782

-

GROSS PROFIT

603,849

832,032

Administrative expenses

513,299

723,958

OPERATING PROFIT

4

90,550

108,074

Interest receivable and similar income

312

886

90,862

108,960

Interest payable and similar expenses

6

8

3,982

PROFIT BEFORE TAXATION

90,854

104,978

Tax on profit

7

3,571

27,376

PROFIT FOR THE FINANCIAL YEAR

87,283

77,602

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

87,283

77,602

FIXED ASSETS

Intangible assets

9

4,867

-

Tangible assets

10

6,467

2,308

11,334

2,308

CURRENT ASSETS

Debtors

11

202,039

137,263

Cash at bank and in hand

323,614

176,057

525,653

313,320

CREDITORS

Amounts falling due within one year

12

134,209

199,556

NET CURRENT ASSETS

391,444

113,764

TOTAL ASSETS LESS CURRENT LIABILITIES

402,778

116,072

PROVISIONS FOR LIABILITIES

14

-

577

NET ASSETS

402,778

115,495

CAPITAL AND RESERVES

Called up share capital

15

250,000

50,000

Retained earnings

16

152,778

65,495

SHAREHOLDERS' FUNDS

402,778

115,495

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

Ms J Miller - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 July 2024

50,000

100,796

150,796

Changes in equity

Dividends

-

(112,903

)

(112,903

)

Total comprehensive income

-

77,602

77,602

Balance at 30 June 2025

50,000

65,495

115,495

Changes in equity

Issue of share capital

200,000

-

200,000

Total comprehensive income

-

87,283

87,283

Balance at 30 June 2026

250,000

152,778

402,778

Cash flows from operating activities

Cash generated from operations

1

(13,112

)

166,402

Interest paid

(8

)

(3,982

)

Tax paid

(28,116

)

(66,747

)

Net cash from operating activities

(41,236

)

95,673

Cash flows from investing activities

Purchase of intangible fixed assets

(6,489

)

-

Purchase of tangible fixed assets

(5,030

)

(2,517

)

Interest received

312

886

Net cash from investing activities

(11,207

)

(1,631

)

Cash flows from financing activities

Share issue

200,000

-

Equity dividends paid

-

(112,903

)

Net cash from financing activities

200,000

(112,903

)

Increase/(decrease) in cash and cash equivalents

147,557

(18,861

)

Cash and cash equivalents at beginning of year

2

176,057

194,918

Cash and cash equivalents at end of year

2

323,614

176,057

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2026

2025

£

£

Profit before taxation

90,854

104,978

Depreciation charges

2,493

209

Finance costs

8

3,982

Finance income

(312

)

(886

)

93,043

108,283

(Increase)/decrease in trade and other debtors

(63,517

)

6,390

(Decrease)/increase in trade and other creditors

(42,638

)

51,729

Cash generated from operations

(13,112

)

166,402

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 June 2026

30.6.26

1.7.25

£

£

Cash and cash equivalents

323,614

176,057

Year ended 30 June 2025

30.6.25

1.7.24

£

£

Cash and cash equivalents

176,057

194,918

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.7.25

Cash flow

At 30.6.26

£

£

£

Net cash

Cash at bank and in hand

176,057

147,557

323,614

176,057

147,557

323,614

Total

176,057

147,557

323,614

1.	STATUTORY INFORMATION

Moai Wealth Limited 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

After reviewing the Company's forecasts and projections, which cover the 12-month period from the date of signing the financial statements, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.The Company therefore continues to adopt the going concern basis in preparing its financial statements.

Turnover

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

The following criteria must also be met before revenue is recognised:

Annual management fees, third party nominee and administration costs are recognised when they are earned by the Company under the appropriate contractual arrangements.

Advisor charges are recognised on the completion date of the purchase or sale to which they relate.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website development costs is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

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

Equipment

-

33% on straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Operating leases

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term.

3.	EMPLOYEES AND DIRECTORS

2026

2025

£

£

Wages and salaries

377,404

177,921

Social security costs

37,969

9,379

Other pension costs

81,428

20,000

496,801

207,300

The average number of employees during the year was as follows:

2026

2025

Directors

1

1

Administrative staff

6

3

7

4

2026

2025

£

£

Directors' remuneration

100,637

52,782

Directors' pension contributions to money purchase schemes

15,000

5,000

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

1

1

4.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

871

209

Website development costs amortisation

1,622

-

Auditors' remuneration

9,953

11,047

Auditors' remuneration - Non-audit services

-

23,902

5.	EXCEPTIONAL ITEMS

2026

2025

£

£

Professional costs arising from the transfer of the company's shares

5,123

53,858

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

2026

2025

£

£

Other interest payable

8

3,982

7.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2026

2025

£

£

Current tax:

UK corporation tax

5,407

26,799

Deferred tax

(1,836

)

577

Tax on profit

3,571

27,376

UK corporation tax has been charged at 19% (2025 - 25%).

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

2026

2025

£

£

Profit before tax

90,854

104,978

Profit multiplied by the standard rate of corporation tax in the UK of 19% (2025 - 23.247%)

17,262

24,404

Effects of:

Expenses not deductible for tax purposes

4,657

15,785

Capital allowances in excess of depreciation

(1,715

)

(536

)

Deferred tax

(1,836

)

577

Group loss relief

-

(12,854

)

Tax underprovision

1,353

-

Income not taxable

(16,150

)

-

Total tax charge

3,571

27,376

8.

DIVIDENDS

2026

2025

£

£

Interim

-

112,903

9.	INTANGIBLE FIXED ASSETS

Website

developmen

costs

£

COST

Additions

6,489

At 30 June 2026

6,489

AMORTISATION

Amortisation for year

1,622

At 30 June 2026

1,622

NET BOOK VALUE

At 30 June 2026

4,867

10.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 July 2025

8,625

Additions

5,030

At 30 June 2026

13,655

DEPRECIATION

At 1 July 2025

6,317

Charge for year

871

At 30 June 2026

7,188

NET BOOK VALUE

At 30 June 2026

6,467

At 30 June 2025

2,308

11.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

25,000

32,359

Deferred tax asset

1,259

-

Prepayments and accrued income

175,780

104,904

202,039

137,263

12.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

22,583

23,203

Tax

4,055

26,764

Social security and other taxes

69,642

48,324

Other creditors

17,825

4,333

Accruals and deferred income

20,104

96,932

134,209

199,556

13.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

4,860

4,860

14.	PROVISIONS FOR LIABILITIES

2025

£

Deferred tax

577