Morae Services - Bookkeeping & Payroll Services Whatever your Trade ... Make sure your books make the grade Morae Services is owned by Muriel Rae who has over 35 years' experience in Bookkeeping and is a Member of the Institute of Certified Bookkeepers. Morae Services was established in 2008 and has a small team based in Perth offering a range of Bookkeeping and Payroll Services. We aim to provide a Bookkeeping Service which is more cost effective than a small business employing a Bookkeeper. We are registered with HM Revenue & Customs for online filing of VAT Returns, MGD and PAYE. Muriel can also be an Independent Examiner for Charity Accounts.