MORNINGSTAR INDEXES LIMITED

• ⚠

  Material uncertainty over going concern

  The financial statements of the Company have been prepared on a basis other than that of a going concern, which reflects the expectation that the Company may eventually wind down its operations following the withdrawal of its licence from the Financial Conduct Authority. The directors intend to reassess the future of the entity, including the possibility of winding down its operations, following the withdrawal of its FCA license, which was completed in 2025. As a result, the directors do not consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern. No material adjustments are required to the financial statements as a result of them being prepared on this basis.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  -92.6%

  £276,921 → £20,567

  lowest in 4 filed years

• Cash

  -6.2%

  £616,284 → £577,803

• Net assets

  +3.8%

  £15,746,913 → £16,341,852

  highest in 4 filed years

• Employees

  —

  Not reported

• Operating profit

  +64.8%

  -£851,857 → -£299,948

  highest in 4 filed years

• Profit before tax

  +408.1%

  -£193,098 → £594,929

  highest in 4 filed years

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Margin ratios are hidden where reported turnover is too small relative to profit to yield a meaningful figure — typical of holding companies whose income is mostly subsidiary dividends rather than trading revenue. Sector-distribution context coming next.

1. MORNINGSTAR INDEXES LIMITED 2023-02-06 → present
2. MOORGATE BENCHMARKS LIMITED 2017-12-27 → 2023-02-06

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Abridged

Yes — abridged accounts (limited disclosure)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“The financial statements of the Company have been prepared on a basis other than that of a going concern, which reflects the expectation that the Company may eventually wind down its operations following the withdrawal of its licence from the Financial Conduct Authority. The directors intend to reassess the future of the entity, including the possibility of winding down its operations, following the withdrawal of its FCA license, which was completed in 2025. As a result, the directors do not consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern. No material adjustments are required to the financial statements as a result of them being prepared on this basis.”

Group structure

1. MORNINGSTAR INDEXES LIMITED · parent
   1. Morningstar Indexes GmbH 100% · Germany

Significant events

• “The Company deregistered its FCA license on 23 April 2025.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

4

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.