1 February 2022 false No description of principal activity Taxfiler 2023.9 07511910business:PrivateLimitedCompanyLtd2022-02-012023-01-31 075119102022-01-31 075119102022-02-012023-01-31 07511910business:AuditExemptWithAccountantsReport2022-02-012023-01-31 07511910business:FilletedAccounts2022-02-012023-01-31 075119102023-01-31 07511910business:Director12022-02-012023-01-31 07511910business:RegisteredOffice2022-02-012023-01-31 075119102022-01-31 07511910core:WithinOneYear2023-01-31 07511910core:WithinOneYear2022-01-31 07511910core:AfterOneYear2023-01-31 07511910core:AfterOneYear2022-01-31 07511910core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 07511910core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 07511910core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 07511910core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 07511910core:PreviouslyStatedAmount2023-01-31 07511910core:PreviouslyStatedAmount2022-01-31 07511910business:SmallEntities2022-02-012023-01-31 07511910countries:EnglandWales2022-02-012023-01-31 07511910core:PlantMachinery2022-02-012023-01-31 07511910core:MotorVehicles2022-02-012023-01-31 07511910core:FurnitureFittings2022-02-012023-01-31 07511910core:ComputerEquipment2022-02-012023-01-31 07511910core:Goodwill2022-01-31 07511910core:Goodwill2023-01-31 07511910core:Goodwill2022-02-012023-01-31 07511910core:PlantMachinery2022-01-31 07511910core:MotorVehicles2022-01-31 07511910core:FurnitureFittings2022-01-31 07511910core:ComputerEquipment2022-01-31 07511910core:PlantMachinery2023-01-31 07511910core:MotorVehicles2023-01-31 07511910core:FurnitureFittings2023-01-31 07511910core:ComputerEquipment2023-01-31 07511910business:OrdinaryShareClass12022-02-012023-01-31 07511910business:OrdinaryShareClass12021-02-012022-01-31 075119102021-02-012022-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07511910 (England and Wales)
J Moore Builders Limited Unaudited accounts for the year ended 31 January 2023
J Moore Builders Limited Unaudited accounts Contents
Page
- 2 -
J Moore Builders Limited Company Information for the year ended 31 January 2023
Director
James Bryen Moore
Company Number
07511910 (England and Wales)
Registered Office
105 Witton Street Northwich Cheshire CW9 5DR United Kingdom
Accountants
Litke Wood & Co Limited 105 Witton Street Northwich Cheshire CW9 5DR
- 3 -
J Moore Builders Limited Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
20,000 
22,500 
Tangible assets
3,407 
117 
23,407 
22,617 
Current assets
Inventories
- 
5,250 
Debtors
22,638 
- 
Cash at bank and in hand
19,830 
40,259 
42,468 
45,509 
Creditors: amounts falling due within one year
(36,415)
(38,724)
Net current assets
6,053 
6,785 
Total assets less current liabilities
29,460 
29,402 
Creditors: amounts falling due after more than one year
(13,168)
(18,069)
Net assets
16,292 
11,333 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,192 
11,233 
Shareholders' funds
16,292 
11,333 
For the year ending 31 January 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 September 2023 and were signed on its behalf by
James Bryen Moore Director Company Registration No. 07511910
- 4 -
J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
J Moore Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 07511910. The registered office is 105 Witton Street, Northwich, Cheshire, CW9 5DR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
20%
Computer equipment
33.33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2022
50,000 
At 31 January 2023
50,000 
Amortisation
At 1 February 2022
27,500 
Charge for the year
2,500 
At 31 January 2023
30,000 
Net book value
At 31 January 2023
20,000 
At 31 January 2022
22,500 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2022
5,010 
13,025 
600 
1,327 
19,962 
Additions
3,555 
- 
- 
- 
3,555 
At 31 January 2023
8,565 
13,025 
600 
1,327 
23,517 
Depreciation
At 1 February 2022
5,010 
13,025 
600 
1,210 
19,845 
Charge for the year
148 
- 
- 
117 
265 
At 31 January 2023
5,158 
13,025 
600 
1,327 
20,110 
Net book value
At 31 January 2023
3,407 
- 
- 
- 
3,407 
At 31 January 2022
- 
- 
- 
117 
117 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,000 
- 
Other debtors
10,638 
- 
22,638 
- 
- 6 -
J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,280 
5,280 
VAT
6,315 
6,228 
Trade creditors
21,497 
12,359 
Taxes and social security
3,323 
2,490 
Other creditors
- 
3,253 
Loans from directors
- 
9,114 
36,415 
38,724 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
13,168 
18,069 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 3 (2022: 3).
- 7 -