Mr Moore is vacating his dual role as chairman and a director of the club and becomes Honorary President saying he wants to concentrate on improving the share price of his Oxfordshire IT company, Torex, which has been hit by the stock market crash.
It is estimated that Moore has invested over £3 million in the club since purchasing the majority shareholding in 2001 for a nominal fee.
Speaking to the club website, Moore denied he was paving the way to leave the club, adding that he had no intentions of giving up his majority shareholding.
He said: "I own 95 per cent of the club now and I have put in a massive commitment to the club.
"We are still in a very precarious financial position and I can't keep on funding it for ever.
"As anyone who has seen the Torex share price go down it has put immense pressure on me and it has put me in a position where I just can't keep on writing cheques out.
"The financing of the club is secured, so no one will have to worry about that in the immediate term."
Latics' financial losses - which peaked at £50,000 a week in October - have been funded by Moore's reduced personal fortune. His present stake in Torex, which is 10.12 per cent, is worth about £19.5 million at the current share price.