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Registered number: 00658997

Moorland Pottery Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024

Prepared By:
GT Accountants Limited
Unit 7, The Court House
72 Moorland Road, Burslem
Stoke on Trent
Staffs
ST6 1DY

Moorland Pottery Limited

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
DIRECTORS
Jonathan Plant
Adrian Tinsley
REGISTERED OFFICE
72a Moorland Road
Burslem
Stoke on Trent
Staffs
ST6 1DY
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 00658997
BANKERS
Lloyds Bank plc
ACCOUNTANTS
GT Accountants Limited
Unit 7, The Court House
72 Moorland Road, Burslem
Stoke on Trent
Staffs
ST6 1DY

Moorland Pottery Limited

ACCOUNTS
FOR THEYEARENDED31/03/2024
CONTENTS
Page
Balance Sheet3
Notes To The Accounts5

Moorland Pottery Limited

BALANCE SHEET AT 31/03/2024
20242023
Notes££
FIXED ASSETS
Tangible assets3149,784154,752
CURRENT ASSETS
Stock18,00018,000
Debtors460,24439,471
Cash at bank and in hand111,129128,054
189,373185,525
CREDITORS: Amounts falling due within one year578,66564,607
NET CURRENT ASSETS110,708120,918
TOTAL ASSETS LESS CURRENT LIABILITIES260,492275,670
CREDITORS: Amounts falling due after more than one year6100,000100,000
PROVISIONS FOR LIABILITIES AND CHARGES2,2772,752
NET ASSETS158,215172,918
CAPITAL AND RESERVES
Called up share capital71,7001,700
Profit and loss account156,515171,218
SHAREHOLDERS' FUNDS158,215172,918

Moorland Pottery Limited

BALANCE SHEET AT 31/03/2024
For the year ending 31/03/2024 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/08/2024 and signed on their behalf by
Adrian Tinsley
Director
Jonathan Plant
Director

Moorland Pottery Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Freehold land and buildings are revalued by the directors to a fair value on a periodic basis.
Land And Buildingsstraight line2%
Long Leasehold Propertiesstraight line2%
Plant And Machineryreducing balance15%
Fixtures And Fittingsreducing balance15%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Government Grants
Government grants are recognised in profit and loss in the year in which they are received.

Moorland Pottery Limited

1f. Basis Of Accounting FRS 1021 a
The accounts have been prepared in accordance with the provisions of FRS102 and for disclosure purposes, FRS 102 Section 1A for small entities. There were no material departures form that standard.
The financial statements have been prepared under the historical cost convention except for the modifiaction to a fair value basis for land a buildings as specified in the accounting policies below.
2. EMPLOYEES
20242023
No.No.
Average number of employees77
3. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 01/04/2023186,11787,556273,673
At 31/03/2024186,11787,556273,673
Depreciation
At 01/04/202336,07382,848118,921
For the year3,7221,2464,968
At 31/03/202439,79584,094123,889
Net Book Amounts
At 31/03/2024146,3223,462149,784
At 31/03/2023150,0444,708154,752
4. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors49,88030,497
Other debtors4,3754,375
Prepayments3,1834,099
Accrued income2,806500
60,24439,471

Moorland Pottery Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax15,73413,872
VAT8,2657,332
PAYE control4,9891,613
Directors loan account4,31710,407
Trade creditors44,02129,360
Other creditors5181,185
Pension schemes319335
Accruals502503
78,66564,607
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Directors Loans100,000100,000
100,000100,000
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
1,700 Ordinary shares of £1 each1,7001,700
1,7001,700