2022-10-012023-09-302023-09-30false08684990STUDIO MOORE 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STUDIO MOORE LIMITED

Registered Number
08684990
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

STUDIO MOORE LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

MOORE, Andrew Peter

Registered Address

39 Marlborough Road South Woodford
London
E18 1AR

Registered Number

08684990 (England and Wales)
STUDIO MOORE LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets510,95413,368
10,95413,368
Current assets
Debtors718,26039,104
Cash at bank and on hand7,69123,149
25,95162,253
Creditors amounts falling due within one year8(15,066)(41,235)
Net current assets (liabilities)10,88521,018
Total assets less current liabilities21,83934,386
Provisions for liabilities9(2,081)(2,540)
Net assets19,75831,846
Capital and reserves
Called up share capital100100
Profit and loss account19,65831,746
Shareholders' funds19,75831,846
The financial statements were approved and authorised for issue by the Director on 8 November 2023, and are signed on its behalf by:
MOORE, Andrew Peter
Director
Registered Company No. 08684990
STUDIO MOORE LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 October 2221,66221,662
Additions1,1061,106
At 30 September 2322,76822,768
Depreciation and impairment
At 01 October 228,2948,294
Charge for year3,5203,520
At 30 September 2311,81411,814
Net book value
At 30 September 2310,95410,954
At 30 September 2213,36813,368
6.Description of nature of transactions and balances with related parties
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.
7.Debtors

2023

2022

££
Trade debtors / trade receivables18,26039,104
Total18,26039,104
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables514,080
Taxation and social security15,06114,672
Other creditors-12,483
Total15,06641,235
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)2,0812,540
Total2,0812,540