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Registered Number: 08482320
England and Wales

 

 

 

MOORE PROFESSIONAL LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
Directors Jade Moore
Trevor Moore
Registered Number 08482320
Registered Office Wildwood Maidstone Road
Seal
Sevenoaks
Kent
TN15 0EH
Accountants Cotton Accountancy Services Limited
83 Ducie Street
Manchester
M1 2JQ
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 April 2023.
Principal activities
The principal activity of the company during the financial year was that of consultancy services.
Directors
The directors who served the company throughout the year were as follows:
Jade Moore
Trevor Moore
Statement of directors' responsibilities
These accounts have been prepared and delivered in accordance with the provisions of part 15 of the Companies Act 2006 applicable
to companies subject to the small companies regime, FRS 102 Section 1A small entities.

This report was approved by the board and signed on its behalf by:


----------------------------------
Jade Moore
Director

Date approved: 15 October 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 174,622    41,281 
Investments 4 500,000    500,000 
674,622    541,281 
Current assets      
Debtors 5 30,241    61,816 
Cash at bank and in hand 510,380    648,657 
540,621    710,473 
Creditors: amount falling due within one year 6 (15,614)   (73,469)
Net current assets 525,007    637,004 
 
Total assets less current liabilities 1,199,629    1,178,285 
Provisions for liabilities 7 (17,788)   (8,224)
Net assets 1,181,841    1,170,061 
 

Capital and reserves
     
Called up share capital 8 20    20 
Profit and loss account 1,181,821    1,170,041 
Shareholder's funds 1,181,841    1,170,061 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 15 October 2023 and were signed on its behalf by:


-------------------------------
Jade Moore
Director
3
General Information
Moore Professional Limited is a private company, limited by shares, registered in England and Wales, registration number 08482320, registration address Wildwood Maidstone Road, Seal, Sevenoaks, Kent, TN15 0EH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 33% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 4 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Investment properties   Total
  £   £   £   £   £
At 01 May 2022 80,207    82,377    23,283      185,867 
Additions       81,000    81,000 
Disposals        
At 30 April 2023 80,207    82,377    23,283    81,000    266,867 
Depreciation
At 01 May 2022 34,536    45,902    11,807      92,245 
Charge for year        
On disposals        
At 30 April 2023 34,536    45,902    11,807      92,245 
Net book values
Closing balance as at 30 April 2023 45,671    36,475    11,476    81,000    174,622 
Opening balance as at 01 May 2022 16,154    21,765    3,362      41,281 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 May 2022 500,000    500,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 April 2023 500,000    500,000 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 605    4,000 
Deposits paid   2,000 
Other Debtors 17,000    30,134 
Corporation Tax   25,682 
PAYE & Social Security 864   
Directors' Current Accounts 11,772   
30,241    61,816 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 467    4,224 
Corporation Tax 9,102   
PAYE & Social Security   32,222 
Accrued Expenses 138    125 
Other Creditors 266    283 
Wages & Salaries Control Account   28,300 
Directors' Current Accounts   1,304 
VAT 5,641    7,011 
15,614    73,469 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 17,788    8,224 
17,788    8,224 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
20 Ordinary shares of £1.00 each 20    20 
20    20 

4