Moneytest Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04142190

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		33,787		37,978

			33,787		37,978
CURRENT ASSETS
Debtors	5	122,448		113,005
Investments	6	152,055		154,833
Cash at bank and in hand		20,918		61,658

		295,421		329,496
Creditors: Amounts Falling Due Within One Year	7	(153,508 )		(150,572 )

NET CURRENT ASSETS (LIABILITIES)			141,913		178,924

TOTAL ASSETS LESS CURRENT LIABILITIES			175,700		216,902

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,075 )		(10,430 )

NET ASSETS			164,625		206,472

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			164,624		206,471

SHAREHOLDERS' FUNDS			164,625		206,472

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Moneytest Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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.

The company has opted not to deliver a copy of the profit and loss account

Signed and approved for issue on behalf of the board by :

Mr James Baker

Director

27/10/2026

The notes on pages 3 to 6 form part of these financial statements.

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Moneytest Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Moneytest Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04142190 . The registered office is Office F1 Berkeley House, Dix's Field, Exeter, Devon, EX1 1PZ.

The financial statements are presented in pounds sterling, which is the the functional currency of the company, and rounded to the nearest £.

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. Going Concern Disclosure

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these Financial Statements. Accordingly, the going concern basis has been adopted in preparing these Financial Statements.

2.3. 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.

2.4. 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:

Leasehold Improvements	15 Years
Plant & Machinery	25% Reducing Balance

2.5. Financial Instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Moneytest Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Taxation

Tax is recognised in the profit and loss account, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity, is also recognised in other comprehensive income or directly in equity respectively.

Current tax is the amount of income tax payable in respect of taxable profits for the year or prior years and is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current or prior periods.

Deferred tax arises from timing differences between taxable profits for the period and those shown in the financial statements. Deferred tax is recognised on all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing differences.

2.8. Pensions

The Company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The Company contributes to a Directors defined contribution pension scheme. The contributions are recognised as an expense in the profit or loss when they fall due. Amounts not paid at the Balance Sheet date are included within other creditors.

2.9. Debtors

Debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.11. Creditors

Creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Tangible Assets

	Land & Property
	Leasehold Improvements	Plant & Machinery	Total
	£	£	£
Cost
As at 1 February 2025	16,255	102,588	118,843
Additions	-	3,812	3,812

As at 31 January 2026	16,255	106,400	122,655

...CONTINUED

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Moneytest Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	3,009	77,856	80,865
Provided during the period	1,084	6,919	8,003

As at 31 January 2026	4,093	84,775	88,868

Net Book Value
As at 31 January 2026	12,162	21,625	33,787

As at 1 February 2025	13,246	24,732	37,978

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	106,751	98,761
Prepayments and accrued income	3,917	5,819
Other debtors	5,857	3,425

	116,525	108,005
Due after more than one year
Other debtors	5,000	5,000
Corporation tax recoverable assets	923	-

	5,923	5,000

	122,448	113,005

Included within debtors due after more than one year is a debenture of £5,000. This is repayable in 2031 with 0% interest.

6. Current Asset Investments

	2026	2025
	£	£
Listed investments	152,055	154,833

All current Investments are held within a portfolio managed through ‘Interactive Investor’. These only comprise of ‘Exchange Traded Funds’ of short-dated bonds, cash, and/or ‘Money Market Funds’ which are convertible to cash within 4 working days.

Investments are shown at current valuation with gains and losses taken through the Profit and Loss Account.

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,254	1,802
Corporation tax	71,012	84,821
Other taxes and social security	18,930	10,098
VAT	44,648	42,510
Other creditors	8,930	10,087
Accruals and deferred income	8,734	1,254

	153,508	150,572

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Moneytest Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1 Ordinary Share of £ 1 each	1	1

9. Pension Commitments

The Company pays contributions into a defined contribution pension scheme for its employees and into a defined contribution pension scheme for a Director. The pension cost charge represents contributions payable by the Company into these schemes and amounted to £72,357 (2025: £78,773). Contributions of £3,550 (2025: £3,500) were payable at the reporting date.

10. Directors Advances, Credits and Guarantees

Included within Debtors due within one year are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Timothy Hale	-	2,737	-	-	2,737

The above loan is unsecured, interest free and repayable on demand, and expected to be repaid within a year

11. Dividends

	2026	2025
	£	£
On equity shares:
Final dividend paid	412,000	1,403,407

12. Taxation

The current tax charge reflects the benefit of group relief surrendered to the company for nil consideration.

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