Silverfin false false 30/04/2024 01/05/2023 30/04/2024 Mr R C Short 12/04/2015 01 August 2024 The principal activity of the Company during the financial year was the provision of construction management services. 09552059 2024-04-30 09552059 bus:Director1 2024-04-30 09552059 2023-04-30 09552059 core:CurrentFinancialInstruments 2024-04-30 09552059 core:CurrentFinancialInstruments 2023-04-30 09552059 core:ShareCapital 2024-04-30 09552059 core:ShareCapital 2023-04-30 09552059 core:RetainedEarningsAccumulatedLosses 2024-04-30 09552059 core:RetainedEarningsAccumulatedLosses 2023-04-30 09552059 core:OfficeEquipment 2023-04-30 09552059 core:OfficeEquipment 2024-04-30 09552059 bus:OrdinaryShareClass1 2024-04-30 09552059 bus:OrdinaryShareClass2 2024-04-30 09552059 bus:OrdinaryShareClass3 2024-04-30 09552059 2023-05-01 2024-04-30 09552059 bus:FilletedAccounts 2023-05-01 2024-04-30 09552059 bus:SmallEntities 2023-05-01 2024-04-30 09552059 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 09552059 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09552059 bus:Director1 2023-05-01 2024-04-30 09552059 core:OfficeEquipment 2023-05-01 2024-04-30 09552059 2022-05-01 2023-04-30 09552059 bus:OrdinaryShareClass1 2023-05-01 2024-04-30 09552059 bus:OrdinaryShareClass1 2022-05-01 2023-04-30 09552059 bus:OrdinaryShareClass2 2023-05-01 2024-04-30 09552059 bus:OrdinaryShareClass2 2022-05-01 2023-04-30 09552059 bus:OrdinaryShareClass3 2023-05-01 2024-04-30 09552059 bus:OrdinaryShareClass3 2022-05-01 2023-04-30 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 2024
Pages for filing with the registrar

MOOR MANAGE (CM) LIMITED

Unaudited Financial Statements

For the financial year ended 30 April 2024

Contents

MOOR MANAGE (CM) LIMITED

BALANCE SHEET

As at 30 April 2024
MOOR MANAGE (CM) LIMITED

BALANCE SHEET (continued)

As at 30 April 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 1,291 0
1,291 0
Current assets
Debtors 4 11,497 34,021
Cash at bank and in hand 114,051 55,510
125,548 89,531
Creditors: amounts falling due within one year 5 ( 79,858) ( 86,504)
Net current assets 45,690 3,027
Total assets less current liabilities 46,981 3,027
Provision for liabilities ( 213) 0
Net assets 46,768 3,027
Capital and reserves
Called-up share capital 6 102 102
Profit and loss account 46,666 2,925
Total shareholder's funds 46,768 3,027

For the financial year ending 30 April 2024 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 01 August 2024. 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 2024
MOOR MANAGE (CM) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2024
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.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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:

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.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

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.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including the director 2 8

3. Tangible assets

Office equipment Total
£ £
Cost
At 01 May 2023 0 0
Additions 1,367 1,367
At 30 April 2024 1,367 1,367
Accumulated depreciation
At 01 May 2023 0 0
Charge for the financial year 76 76
At 30 April 2024 76 76
Net book value
At 30 April 2024 1,291 1,291
At 30 April 2023 0 0

4. Debtors

2024 2023
£ £
Trade debtors 8,291 0
Amounts owed by Group undertakings 0 31,566
Other debtors 3,206 2,455
11,497 34,021

5. Creditors: amounts falling due within one year

2024 2023
£ £
Trade creditors 0 231
Amounts owed to Group undertakings 19,324 0
Taxation and social security 56,684 83,297
Other creditors 3,850 2,976
79,858 86,504

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100
1 Ordinary B share of £ 1.00 1 1
1 Ordinary A share of £ 1.00 1 1
102 102