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REGISTERED NUMBER: 07835981 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Fred Moores & Son Ltd

Fred Moores & Son Ltd (Registered number: 07835981)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Fred Moores & Son Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: P J Moores





REGISTERED OFFICE: 11 Senna Lane
Comberbach
Northwich
Cheshire
CW9 6BD





REGISTERED NUMBER: 07835981 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Fred Moores & Son Ltd (Registered number: 07835981)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,679 12,714

CURRENT ASSETS
Stocks 6,398 6,931
Debtors 5 14,274 4,345
Cash at bank 75,707 53,886
96,379 65,162
CREDITORS
Amounts falling due within one year 6 47,444 24,777
NET CURRENT ASSETS 48,935 40,385
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,614

53,099

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 58,613 53,098
SHAREHOLDERS' FUNDS 58,614 53,099

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 16 May 2024 and were signed by:





P J Moores - Director


Fred Moores & Son Ltd (Registered number: 07835981)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Fred Moores & Son Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

Fred Moores & Son Ltd (Registered number: 07835981)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2022
and 30 November 2023 3,542 269 14,925 690 19,426
DEPRECIATION
At 1 December 2022 2,177 196 3,731 608 6,712
Charge for year 205 11 2,799 20 3,035
At 30 November 2023 2,382 207 6,530 628 9,747
NET BOOK VALUE
At 30 November 2023 1,160 62 8,395 62 9,679
At 30 November 2022 1,365 73 11,194 82 12,714

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 14,274 4,345

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 17,574 5,995
Tax 7,565 4,437
Social security and other taxes 855 1,515
VAT 19,163 10,531
Directors' current accounts 1,107 1,067
Accrued expenses 1,180 1,232
47,444 24,777

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
1 Ordinary £1 1 1

8. RESERVES
Retained
earnings
£   

At 1 December 2022 53,098
Profit for the year 29,215
Dividends (23,700 )
At 30 November 2023 58,613