Silverfin false 30/04/2023 01/05/2022 30/04/2023 Mr R C Short 21/04/2015 31 October 2023 The principal activity of the Company during the financial year was the provision of construction management services. 09552059 2023-04-30 09552059 bus:Director1 2023-04-30 09552059 2022-04-30 09552059 core:CurrentFinancialInstruments 2023-04-30 09552059 core:CurrentFinancialInstruments 2022-04-30 09552059 core:ShareCapital 2023-04-30 09552059 core:ShareCapital 2022-04-30 09552059 core:RetainedEarningsAccumulatedLosses 2023-04-30 09552059 core:RetainedEarningsAccumulatedLosses 2022-04-30 09552059 core:PlantMachinery 2022-04-30 09552059 core:FurnitureFittings 2022-04-30 09552059 core:OfficeEquipment 2022-04-30 09552059 core:PlantMachinery 2023-04-30 09552059 core:FurnitureFittings 2023-04-30 09552059 core:OfficeEquipment 2023-04-30 09552059 bus:OrdinaryShareClass1 2023-04-30 09552059 bus:OrdinaryShareClass2 2023-04-30 09552059 bus:OrdinaryShareClass3 2023-04-30 09552059 2022-05-01 2023-04-30 09552059 bus:FullAccounts 2022-05-01 2023-04-30 09552059 bus:SmallEntities 2022-05-01 2023-04-30 09552059 bus:AuditExemptWithAccountantsReport 2022-05-01 2023-04-30 09552059 bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 09552059 bus:Director1 2022-05-01 2023-04-30 09552059 core:PlantMachinery 2022-05-01 2023-04-30 09552059 core:FurnitureFittings 2022-05-01 2023-04-30 09552059 core:OfficeEquipment 2022-05-01 2023-04-30 09552059 2021-05-01 2022-04-30 09552059 bus:OrdinaryShareClass1 2022-05-01 2023-04-30 09552059 bus:OrdinaryShareClass1 2021-05-01 2022-04-30 09552059 bus:OrdinaryShareClass2 2022-05-01 2023-04-30 09552059 bus:OrdinaryShareClass2 2021-05-01 2022-04-30 09552059 bus:OrdinaryShareClass3 2022-05-01 2023-04-30 09552059 bus:OrdinaryShareClass3 2021-05-01 2022-04-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 09552059 (England and Wales)

MOOR MANAGE (CM) LIMITED

Unaudited Financial Statements
For the financial year ended 30 April 2023
Pages for filing with the registrar

MOOR MANAGE (CM) LIMITED

Unaudited Financial Statements

For the financial year ended 30 April 2023

Contents

MOOR MANAGE (CM) LIMITED

BALANCE SHEET

As at 30 April 2023
MOOR MANAGE (CM) LIMITED

BALANCE SHEET (continued)

As at 30 April 2023
Note 2023 2022
£ £
Fixed assets
Tangible assets 3 0 12,919
0 12,919
Current assets
Debtors 4 34,021 102,892
Cash at bank and in hand 55,510 192,560
89,531 295,452
Creditors: amounts falling due within one year 5 ( 86,504) ( 251,367)
Net current assets 3,027 44,085
Total assets less current liabilities 3,027 57,004
Provision for liabilities 0 ( 2,960)
Net assets 3,027 54,044
Capital and reserves
Called-up share capital 6 102 102
Profit and loss account 2,925 53,942
Total shareholder's funds 3,027 54,044

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

Director's responsibilities:

The financial statements of Moor Manage (CM) Limited (registered number: 09552059) were approved and authorised for issue by the Director on 31 October 2023. They were signed on its behalf by:

Mr R C Short
Director
MOOR MANAGE (CM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2023
MOOR MANAGE (CM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Moor Manage (CM) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is C/O Francis Clark Llp Melville Building East, Royal William Yard, Plymouth, PL1 3RP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery 25 % reducing balance
Fixtures and fittings 25 % reducing balance
Office equipment 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including the director 8 10

3. Tangible assets

Plant and machinery Fixtures and fittings Office equipment Total
£ £ £ £
Cost
At 01 May 2022 6,542 3,033 14,494 24,069
Additions 0 0 567 567
Disposals ( 6,542) ( 3,033) ( 15,061) ( 24,636)
At 30 April 2023 0 0 0 0
Accumulated depreciation
At 01 May 2022 136 2,407 8,607 11,150
Charge for the financial year 934 91 894 1,919
Disposals ( 1,070) ( 2,498) ( 9,501) ( 13,069)
At 30 April 2023 0 0 0 0
Net book value
At 30 April 2023 0 0 0 0
At 30 April 2022 6,406 626 5,887 12,919

4. Debtors

2023 2022
£ £
Trade debtors 0 57,080
Amounts owed by Group undertakings 31,566 45,812
Other debtors 2,455 0
34,021 102,892

5. Creditors: amounts falling due within one year

2023 2022
£ £
Trade creditors 231 35,046
Amounts owed to Group undertakings 0 80,000
Taxation and social security 83,297 129,374
Other creditors 2,976 6,947
86,504 251,367

6. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100
1 Ordinary A share of £ 1.00 1 1
1 Ordinary B share of £ 1.00 1 1
102 102