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Registered number: 09552473
Moorhouse Surveyors Limited
Unaudited Financial Statements
For The Year Ended 5 April 2024
Anchor Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09552473
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,627 3,985
3,627 3,985
CURRENT ASSETS
Stocks 5 250 400
Debtors 6 - 8,728
Cash at bank and in hand 42,245 29,082
42,495 38,210
Creditors: Amounts Falling Due Within One Year 7 (28,526 ) (25,330 )
NET CURRENT ASSETS (LIABILITIES) 13,969 12,880
TOTAL ASSETS LESS CURRENT LIABILITIES 17,596 16,865
NET ASSETS 17,596 16,865
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 16,596 15,865
SHAREHOLDERS' FUNDS 17,596 16,865
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For the year ending 5 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board
Mr Clive Cranfield
Director
09/08/2024
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
Moorhouse Surveyors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09552473 . The registered office is 14 Farnborough Street, Farnborough, Hampshire, GU14 8AG.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 25% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 6 April 2023 7,788
Additions 850
As at 5 April 2024 8,638
Depreciation
As at 6 April 2023 3,803
Provided during the period 1,208
As at 5 April 2024 5,011
Net Book Value
As at 5 April 2024 3,627
As at 6 April 2023 3,985
5. Stocks
2024 2023
£ £
Work in progress 250 400
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 3,648
Other debtors - 5,080
- 8,728
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 79 -
Taxation and social security 28,447 25,330
28,526 25,330
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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