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REGISTERED NUMBER: 12432642 (England and Wales)





















MOAT HOUSE PROPERTIES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024






MOAT HOUSE PROPERTIES LIMITED (REGISTERED NUMBER: 12432642)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


MOAT HOUSE PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: J E Coleman





REGISTERED OFFICE: 22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ





REGISTERED NUMBER: 12432642 (England and Wales)





ACCOUNTANTS: Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ

MOAT HOUSE PROPERTIES LIMITED (REGISTERED NUMBER: 12432642)

BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,428 3,238
Investment property 5 643,842 643,842
646,270 647,080

CURRENT ASSETS
Debtors 6 198,107 209,560
Cash at bank 843 2,479
198,950 212,039
CREDITORS
Amounts falling due within one year 7 726,354 781,158
NET CURRENT LIABILITIES (527,404 ) (569,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 118,866 77,961

PROVISIONS FOR LIABILITIES 14,872 18,532
NET ASSETS 103,994 59,429

CAPITAL AND RESERVES
Called up share capital 8 1 1
Other reserves 53,831 53,831
Retained earnings 50,162 5,597
SHAREHOLDERS' FUNDS 103,994 59,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

MOAT HOUSE PROPERTIES LIMITED (REGISTERED NUMBER: 12432642)

BALANCE SHEET - continued
31 JANUARY 2024


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





J E Coleman - Director


MOAT HOUSE PROPERTIES LIMITED (REGISTERED NUMBER: 12432642)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024


1. STATUTORY INFORMATION

Moat House Properties Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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 - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

MOAT HOUSE PROPERTIES LIMITED (REGISTERED NUMBER: 12432642)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024


2. ACCOUNTING POLICIES - continued

Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 1 ).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 February 2023
and 31 January 2024 6,509
DEPRECIATION
At 1 February 2023 3,271
Charge for year 810
At 31 January 2024 4,081
NET BOOK VALUE
At 31 January 2024 2,428
At 31 January 2023 3,238

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2023
and 31 January 2024 643,842
NET BOOK VALUE
At 31 January 2024 643,842
At 31 January 2023 643,842

Fair value at 31 January 2024 is represented by:
£   
Valuation in 2023 53,831
Cost 590,011
643,842

MOAT HOUSE PROPERTIES LIMITED (REGISTERED NUMBER: 12432642)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024


5. INVESTMENT PROPERTY - continued

If the investment properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 590,011 590,011

The investment property was valued on an open market basis on 31 January 2023 by the company director. .

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 3,018 1,822
Prepayments and accrued income 2,589 1,738
5,607 3,560

Amounts falling due after more than one year:
Other debtors 192,500 206,000

Aggregate amounts 198,107 209,560

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1 -
Corporation tax 9,922 5,370
Directors' current accounts 712,763 771,787
Accruals and deferred income 3,668 4,001
726,354 781,158

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1