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REGISTERED NUMBER: 01519821 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2022

for

MOORE BY DESIGN LIMITED

MOORE BY DESIGN LIMITED (REGISTERED NUMBER: 01519821)






Contents of the Financial Statements
for the Year Ended 31 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Certified Accountants' Report 9

MOORE BY DESIGN LIMITED

Company Information
for the Year Ended 31 December 2022







DIRECTORS: M Butler
Mrs J Moore
D J Moore





SECRETARY: D J Moore





REGISTERED OFFICE: The Hersham Centre Hersham Green
Hersham
Walton-On-Thames
Surrey
KT12 4HL





REGISTERED NUMBER: 01519821 (England and Wales)





ACCOUNTANTS: A W Associates
Regus, Building 2
Guildford Business Park Road
Guildford
Surrey
GU2 8XG

MOORE BY DESIGN LIMITED (REGISTERED NUMBER: 01519821)

Balance Sheet
31 December 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,801 3,227
Investments 5 227,663 265,343
231,464 268,570

CURRENT ASSETS
Stocks 10,282 15,879
Debtors 6 834,648 941,719
Cash at bank and in hand 55,796 141,335
900,726 1,098,933
CREDITORS
Amounts falling due within one year 7 841,297 1,015,243
NET CURRENT ASSETS 59,429 83,690
TOTAL ASSETS LESS CURRENT
LIABILITIES

290,893

352,260

CREDITORS
Amounts falling due after more than
one year

8

(24,841

)

(34,487

)

PROVISIONS FOR LIABILITIES (7,560 ) (21,952 )
NET ASSETS 258,492 295,821

MOORE BY DESIGN LIMITED (REGISTERED NUMBER: 01519821)

Balance Sheet - continued
31 December 2022

2022 2021
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 1,020 1,020
Revaluation reserve 9 32,230 93,585
Retained earnings 225,242 201,216
258,492 295,821

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2023 and were signed on its behalf by:





D J Moore - Director


MOORE BY DESIGN LIMITED (REGISTERED NUMBER: 01519821)

Notes to the Financial Statements
for the Year Ended 31 December 2022

1. STATUTORY INFORMATION

Moore By Design 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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


MOORE BY DESIGN LIMITED (REGISTERED NUMBER: 01519821)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Investments
Investments represents listed securities held by the company's broker. They are revalued to market value each year.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2021 - 4 ) .

MOORE BY DESIGN LIMITED (REGISTERED NUMBER: 01519821)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2022 66,581
Additions 2,385
At 31 December 2022 68,966
DEPRECIATION
At 1 January 2022 63,354
Charge for year 1,811
At 31 December 2022 65,165
NET BOOK VALUE
At 31 December 2022 3,801
At 31 December 2021 3,227

5. FIXED ASSET INVESTMENTS
Other
investmen
£   
COST OR VALUATION
At 1 January 2022 265,343
Additions 67,217
Disposals (29,150 )
Revaluations (75,747 )
At 31 December 2022 227,663
NET BOOK VALUE
At 31 December 2022 227,663
At 31 December 2021 265,343

Cost or valuation at 31 December 2022 is represented by:

Other
investmen
£   
Valuation in 2022 227,663

MOORE BY DESIGN LIMITED (REGISTERED NUMBER: 01519821)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

5. FIXED ASSET INVESTMENTS - continued

If the fixed asset investments had not been revalued they would have been included at the following historical cost:

2022 2021
£    £   
Cost 188,164 150,097

Fixed asset investments were valued on an open market basis on 31 December 2022 by the company's brokers .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 158,407 23,228
Other debtors 676,241 918,491
834,648 941,719

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 70,784 82,895
Taxation and social security 109,254 83,958
Other creditors 651,259 838,390
841,297 1,015,243

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2022 2021
£    £   
Bank loans 24,841 34,487

MOORE BY DESIGN LIMITED (REGISTERED NUMBER: 01519821)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2022

9. RESERVES
Revaluatio
reserve
£   
At 1 January 2022 93,585
Revaluation surplus (61,355 )

At 31 December 2022 32,230

Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Moore By Design Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Moore By Design Limited for the year ended 31 December 2022 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Moore By Design Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Moore By Design Limited and state those matters that we have agreed to state to the Board of Directors of Moore By Design Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Moore By Design Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Moore By Design Limited. You consider that Moore By Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Moore By Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






A W Associates
Regus, Building 2
Guildford Business Park Road
Guildford
Surrey
GU2 8XG


30 September 2023