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Registered number: 01196118
MOORE FANS LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01196118
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 313 625
313 625
CURRENT ASSETS
Stocks 5 121,154 -
Debtors 6 860,537 650,106
Cash at bank and in hand 1,268,782 1,040,079
2,250,473 1,690,185
Creditors: Amounts Falling Due Within One Year 7 (1,902,143 ) (1,277,887 )
NET CURRENT ASSETS (LIABILITIES) 348,330 412,298
TOTAL ASSETS LESS CURRENT LIABILITIES 348,643 412,923
NET ASSETS 348,643 412,923
CAPITAL AND RESERVES
Called up share capital 8 1,250 1,250
Profit and Loss Account 347,393 411,673
SHAREHOLDERS' FUNDS 348,643 412,923
Page 1
Page 2
For the year ending 31 December 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 6 May 2024 and were signed on its behalf by:
Mr J D MOORE
Director
Mr M MOORE
Director
Mrs D K MOORE
Director
06/05/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MOORE FANS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 01196118 . The registered office is Willowcroft, Brasted Chart, Westerham, Kent, TN16 1LX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover rpresents the net invoiced amount for the sale of goods, excluding value added tax.

2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15 to 25% on cost
2.4. Stocks and Work in Progress
Stocks, representing industrial fans and spares for resale, are stated at the lower of cost and net realisable value. Cost includes purchase cost plus freight, duty and related overheads.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2023 4,934
As at 31 December 2023 4,934
Depreciation
As at 1 January 2023 4,309
Provided during the period 312
As at 31 December 2023 4,621
Net Book Value
As at 31 December 2023 313
As at 1 January 2023 625
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5. Stocks
2023 2022
£ £
Stock 121,154 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 860,537 650,106
860,537 650,106
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 104,012 31,310
Other taxes and social security 7,552 3,972
VAT 13,641 15,715
Creditors and accruals 289,325 179,817
Amounts owed to affiliated company 1,487,613 1,047,073
1,902,143 1,277,887
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,250 1,250
9. Related Party Transactions
Transactions with related party
During the year the company entered into the following tranactions with related parties:
Purchases from entities with control, joint control or significant influence amounted to £2,146,722 (2021 - £894,138)
Amounts due to related parties 
Amounts due to entities with control, joint control or significant influence at the year end were £1,047,073 (2021 - £414,657)
10. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent company is MFLS Inc. a company incorporated in the United States of America who controls 100% of the company's issued share capital.
Page 4