2023-03-012024-02-292024-02-29false12454897THE MOODY CHILD LTD2024-09-19iso4217:GBPxbrli:pure124548972023-03-01124548972024-02-29124548972023-03-012024-02-29124548972022-03-01124548972023-02-28124548972022-03-012023-02-2812454897bus:SmallEntities2023-03-012024-02-2912454897bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2912454897bus:FullAccounts2023-03-012024-02-2912454897bus:PrivateLimitedCompanyLtd2023-03-012024-02-2912454897core:WithinOneYear2024-02-2912454897core:AfterOneYear2024-02-2912454897core:WithinOneYear2023-02-2812454897core:AfterOneYear2023-02-2812454897core:ShareCapital2024-02-2912454897core:SharePremium2024-02-2912454897core:RevaluationReserve2024-02-2912454897core:OtherReservesSubtotal2024-02-2912454897core:RetainedEarningsAccumulatedLosses2024-02-2912454897core:ShareCapital2023-02-2812454897core:SharePremium2023-02-2812454897core:RevaluationReserve2023-02-2812454897core:OtherReservesSubtotal2023-02-2812454897core:RetainedEarningsAccumulatedLosses2023-02-2812454897core:LandBuildings2024-02-2912454897core:PlantMachinery2024-02-2912454897core:Vehicles2024-02-2912454897core:FurnitureFittings2024-02-2912454897core:OfficeEquipment2024-02-2912454897core:NetGoodwill2024-02-2912454897core:IntangibleAssetsOtherThanGoodwill2024-02-2912454897core:ListedExchangeTraded2024-02-2912454897core:UnlistedNon-exchangeTraded2024-02-2912454897core:LandBuildings2023-02-2812454897core:PlantMachinery2023-02-2812454897core:Vehicles2023-02-2812454897core:FurnitureFittings2023-02-2812454897core:OfficeEquipment2023-02-2812454897core:NetGoodwill2023-02-2812454897core:IntangibleAssetsOtherThanGoodwill2023-02-2812454897core:ListedExchangeTraded2023-02-2812454897core:UnlistedNon-exchangeTraded2023-02-2812454897core:LandBuildings2023-03-012024-02-2912454897core:PlantMachinery2023-03-012024-02-2912454897core:Vehicles2023-03-012024-02-2912454897core:FurnitureFittings2023-03-012024-02-2912454897core:OfficeEquipment2023-03-012024-02-2912454897core:NetGoodwill2023-03-012024-02-2912454897core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912454897core:ListedExchangeTraded2023-03-012024-02-2912454897core:UnlistedNon-exchangeTraded2023-03-012024-02-2912454897core:MoreThanFiveYears2023-03-012024-02-2912454897core:Non-currentFinancialInstruments2024-02-2912454897core:Non-currentFinancialInstruments2023-02-2812454897dpl:CostSales2023-03-012024-02-2912454897dpl:DistributionCosts2023-03-012024-02-2912454897core:LandBuildings2023-03-012024-02-2912454897core:PlantMachinery2023-03-012024-02-2912454897core:Vehicles2023-03-012024-02-2912454897core:FurnitureFittings2023-03-012024-02-2912454897core:OfficeEquipment2023-03-012024-02-2912454897dpl:AdministrativeExpenses2023-03-012024-02-2912454897core:NetGoodwill2023-03-012024-02-2912454897core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912454897dpl:GroupUndertakings2023-03-012024-02-2912454897dpl:ParticipatingInterests2023-03-012024-02-2912454897dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2912454897core:ListedExchangeTraded2023-03-012024-02-2912454897dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2912454897core:UnlistedNon-exchangeTraded2023-03-012024-02-2912454897dpl:CostSales2022-03-012023-02-2812454897dpl:DistributionCosts2022-03-012023-02-2812454897core:LandBuildings2022-03-012023-02-2812454897core:PlantMachinery2022-03-012023-02-2812454897core:Vehicles2022-03-012023-02-2812454897core:FurnitureFittings2022-03-012023-02-2812454897core:OfficeEquipment2022-03-012023-02-2812454897dpl:AdministrativeExpenses2022-03-012023-02-2812454897core:NetGoodwill2022-03-012023-02-2812454897core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2812454897dpl:GroupUndertakings2022-03-012023-02-2812454897dpl:ParticipatingInterests2022-03-012023-02-2812454897dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2812454897core:ListedExchangeTraded2022-03-012023-02-2812454897dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2812454897core:UnlistedNon-exchangeTraded2022-03-012023-02-2812454897core:NetGoodwill2024-02-2912454897core:IntangibleAssetsOtherThanGoodwill2024-02-2912454897core:LandBuildings2024-02-2912454897core:PlantMachinery2024-02-2912454897core:Vehicles2024-02-2912454897core:FurnitureFittings2024-02-2912454897core:OfficeEquipment2024-02-2912454897core:AfterOneYear2024-02-2912454897core:WithinOneYear2024-02-2912454897core:ListedExchangeTraded2024-02-2912454897core:UnlistedNon-exchangeTraded2024-02-2912454897core:ShareCapital2024-02-2912454897core:SharePremium2024-02-2912454897core:RevaluationReserve2024-02-2912454897core:OtherReservesSubtotal2024-02-2912454897core:RetainedEarningsAccumulatedLosses2024-02-2912454897core:NetGoodwill2023-02-2812454897core:IntangibleAssetsOtherThanGoodwill2023-02-2812454897core:LandBuildings2023-02-2812454897core:PlantMachinery2023-02-2812454897core:Vehicles2023-02-2812454897core:FurnitureFittings2023-02-2812454897core:OfficeEquipment2023-02-2812454897core:AfterOneYear2023-02-2812454897core:WithinOneYear2023-02-2812454897core:ListedExchange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THE MOODY CHILD LTD

Registered Number
12454897
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

THE MOODY CHILD LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

CLARK, Simon Matthew

Registered Address

7 Field Head
Wilberfoss
York
YO41 5RD

Registered Number

12454897 (England and Wales)
THE MOODY CHILD LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets32,1102,638
2,1102,638
Current assets
Debtors-315
Cash at bank and on hand698470
698785
Creditors amounts falling due within one year4(2,496)(1,765)
Net current assets (liabilities)(1,798)(980)
Total assets less current liabilities3121,658
Creditors amounts falling due after one year5(1,566)(2,578)
Net assets(1,254)(920)
Capital and reserves
Called up share capital11
Profit and loss account(1,255)(921)
Shareholders' funds(1,254)(920)
The financial statements were approved and authorised for issue by the Director on 19 September 2024, and are signed on its behalf by:
CLARK, Simon Matthew
Director
Registered Company No. 12454897
THE MOODY CHILD LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment20
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 March 234,3744,374
At 29 February 244,3744,374
Depreciation and impairment
At 01 March 231,7361,736
Charge for year528528
At 29 February 242,2642,264
Net book value
At 29 February 242,1102,110
At 28 February 232,6382,638
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables8181
Bank borrowings and overdrafts1,012987
Amounts owed to related parties1,403696
Accrued liabilities and deferred income-1
Total2,4961,765
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,5662,578
Total1,5662,578