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REGISTERED NUMBER: 04260581 (England and Wales)















Unaudited Financial Statements for the Year Ended 27 December 2023

for

Moore AP Limited

Moore AP Limited (Registered number: 04260581)






Contents of the Financial Statements
for the Year Ended 27 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Moore AP Limited

Company Information
for the Year Ended 27 December 2023







DIRECTORS: Ms E Tikhnenko
Mr P Lavskiy
Mr O Kaskiv
Ms S Stepanenko





REGISTERED OFFICE: Broom House
39/43 London Road
Hadleigh
Benfleet
Essex
SS7 2QL





REGISTERED NUMBER: 04260581 (England and Wales)





ACCOUNTANTS: BPSL
Brooms Professional Services Limited
Chartered Certified Accountants
Broom House
39/43 London Road
Hadleigh, Benfleet
Essex
SS7 2QL

Moore AP Limited (Registered number: 04260581)

Balance Sheet
27 December 2023

27.12.23 27.12.22
Notes $    $    $    $   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,115 2,711
1,115 2,711

CURRENT ASSETS
Debtors 6 - 2,344
Cash at bank 85,649 51,660
85,649 54,004
CREDITORS
Amounts falling due within one year 7 79,666 50,199
NET CURRENT ASSETS 5,983 3,805
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,098

6,516

CAPITAL AND RESERVES
Called up share capital 142 142
Retained earnings 6,956 6,374
SHAREHOLDERS' FUNDS 7,098 6,516

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by:




Mr O Kaskiv - Director


Moore AP Limited (Registered number: 04260581)

Notes to the Financial Statements
for the Year Ended 27 December 2023

1. STATUTORY INFORMATION

Moore AP 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.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of thirteen years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 33% on cost

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.

Reporting currency
The financial statements have been prepared in US Dollars which the directors consider to be the functional currency of the company. Transactions in other currencies are revalued to US Dollars at the rate prevailing at the transaction date with gains and losses being taken to profit and loss.

Moore AP Limited (Registered number: 04260581)

Notes to the Financial Statements - continued
for the Year Ended 27 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
$   
COST
At 28 December 2022
and 27 December 2023 52
AMORTISATION
At 28 December 2022
and 27 December 2023 52
NET BOOK VALUE
At 27 December 2023 -
At 27 December 2022 -

5. TANGIBLE FIXED ASSETS
Equipment
$   
COST
At 28 December 2022 12,654
Additions 545
At 27 December 2023 13,199
DEPRECIATION
At 28 December 2022 9,943
Charge for year 2,141
At 27 December 2023 12,084
NET BOOK VALUE
At 27 December 2023 1,115
At 27 December 2022 2,711

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
27.12.23 27.12.22
$    $   
Trade debtors - 2,344

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
27.12.23 27.12.22
$    $   
Trade creditors 4,170 2,554
Other creditors - 29,500
Accruals and deferred income 75,496 18,145
79,666 50,199