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REGISTERED NUMBER: 04543996 (England and Wales)












J.R. MOORE & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023






J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J.R. MOORE & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: J R Moore



SECRETARY: Mrs J L Moore



REGISTERED OFFICE: Highland House
Mayflower Close
Chandler's Ford
Eastleigh
Hampshire
SO53 4AR



REGISTERED NUMBER: 04543996 (England and Wales)



BANKERS: Bank of Scotland
59 Bath Street
Glasgow
G2 2DH

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,918 7,179
Investment property 6 554,980 520,000
562,898 527,179

CURRENT ASSETS
Debtors 7 3,459 2,954
Cash at bank 14,318 42,910
17,777 45,864
CREDITORS
Amounts falling due within one year 8 (40,499 ) (43,850 )
NET CURRENT (LIABILITIES)/ASSETS (22,722 ) 2,014
TOTAL ASSETS LESS CURRENT
LIABILITIES

540,176

529,193

CREDITORS
Amounts falling due after more than one
year

9

(205,009

)

(216,250

)

PROVISIONS FOR LIABILITIES 11 (20,483 ) (18,467 )
NET ASSETS 314,684 294,476

CAPITAL AND RESERVES
Called up share capital 100 100
Non-distributable reserves 178,497 170,328
Retained earnings 136,087 124,048
SHAREHOLDERS' FUNDS 314,684 294,476

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 director and authorised for issue on 9 February 2024 and were signed by:





J R Moore - Director


J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

J.R. Moore & Sons 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Tools and equipment - 10% Reducing balance
Motor vehicles - 25% Reducing balance
Computer equipment - Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


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.

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.

Financial assets
The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 October 2022
and 30 September 2023 7,000
AMORTISATION
At 1 October 2022
and 30 September 2023 7,000
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. TANGIBLE FIXED ASSETS
Tools and Motor Computer
equipment vehicles equipment Totals
£ £ £ £
COST
At 1 October 2022 3,418 11,343 1,170 15,931
Additions 2,383 - 524 2,907
At 30 September 2023 5,801 11,343 1,694 18,838
DEPRECIATION
At 1 October 2022 2,708 4,963 1,081 8,752
Charge for year 310 1,595 263 2,168
At 30 September 2023 3,018 6,558 1,344 10,920
NET BOOK VALUE
At 30 September 2023 2,783 4,785 350 7,918
At 30 September 2022 710 6,380 89 7,179

6. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 October 2022 520,000
Additions 24,980
Revaluations 10,000
At 30 September 2023 554,980
NET BOOK VALUE
At 30 September 2023 554,980
At 30 September 2022 520,000

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


6. INVESTMENT PROPERTY - continued

Fair value at 30 September 2023 is represented by:
£
Valuation in 2014 16,650
Valuation in 2015 90,350
Valuation in 2016 140,000
Valuation in 2018 (80,000 )
Valuation in 2021 100,000
Valuation in 2022 (80,000 )
Valuation in 2023 10,000
Cost 357,980
554,980

If investment property had not been revalued it would have been included at the following historical cost:

2023 2022
£ £
Cost 357,980 333,000

Investment property was valued on an open market basis on 30 September 2023 by the director of the company .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 3,100 2,300
Other debtors 359 654
3,459 2,954

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 2,000 2,000
Trade creditors 1,052 1,430
Taxation and social security 12,383 11,136
Other creditors 25,064 29,284
40,499 43,850

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£ £
Bank loans 3,502 5,502
Other creditors 201,507 210,748
205,009 216,250

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£ £
Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans 201,507 210,748

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£ £
Bank loans 201,507 210,748

Bank loans of £201,507 are secured on the company's investment property.

11. PROVISIONS FOR LIABILITIES
2023 2022
£ £
Deferred tax 20,483 18,467

Deferred tax
£
Balance at 1 October 2022 18,467
Accelerated capital allowances 185
On investment property 1,831
Balance at 30 September 2023 20,483