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Registered number: 02794354

Simon Moore Engineering Limited

ACCOUNTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


Simon Moore Engineering Limited

ACCOUNTS
FOR THE YEAR ENDED 29 FEBRUARY 2024
DIRECTORS
Rosalind Clapp
Simon Moore
Alice Moore
SECRETARY
Nicola Claydon
REGISTERED OFFICE
The Lodge
Park Road
Shepton Mallet
Somerset
BA4 5BS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 02794354

Simon Moore Engineering Limited

ACCOUNTS
FOR THEYEARENDED29 FEBRUARY 2024
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Simon Moore Engineering Limited

BALANCE SHEET AT 29 February 2024
20242023
Notes££
FIXED ASSETS
Tangible assets3104,02286,861
Investment Assets4150150
104,17287,011
CURRENT ASSETS
Stock192,714230,714
Debtors6255,496285,032
Cash at bank and in hand262,788666,140
710,9981,181,886
CREDITORS: Amounts falling due within one year7219,145256,633
NET CURRENT ASSETS491,853925,253
TOTAL ASSETS LESS CURRENT LIABILITIES596,0251,012,264
PROVISIONS FOR LIABILITIES AND CHARGES825,82716,233
NET ASSETS570,198996,031
CAPITAL AND RESERVES
Called up share capital95050
Capital redemption reserve105050
Profit and loss account570,098995,931
SHAREHOLDERS' FUNDS570,198996,031
For the year ending 29 February 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 18 November 2024 and signed on their behalf by
.............................
Rosalind Clapp
Director

Simon Moore Engineering Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 29 FEBRUARY 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 section 1A - 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.
Short Leasehold Propertiesstraight line 25%
Plant and Machineryreducing balance 15%
Commercial Vehiclesreducing balance 25%
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. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.

Simon Moore Engineering Limited

2. EMPLOYEES
20242023
No.No.
Average number of employees109
3. TANGIBLE FIXED ASSETS
Short LeaseholdPlant andCommercial
PropertiesMachineryVehiclesTotal
££££
Cost
At 1 March 202317,80145,000226,525289,326
Additions--53,89553,895
Disposals--(32,404)(32,404)
At 29 February 202417,80145,000248,016310,817
Depreciation
At 1 March 202316,37838,659147,428202,465
Disposals--(29,971)(29,971)
For the year71095132,64034,301
At 29 February 202417,08839,610150,097206,795
Net Book Amounts
At 29 February 20247135,39097,919104,022
At 28 February 20231,4236,34179,09786,861
4. FINANCIAL ASSETS
Other
InvestmentsTotal
££
Cost
At 1 March 2023150150
At 29 February 2024150150
Amortisation
Net Book Amounts
At 29 February 2024150150
At 28 February 2023150150

Simon Moore Engineering Limited

5. STOCK 20242023
££
Stock comprises:
Stock192,714192,714
Work in progress-38,000
192,714230,714
6. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors246,639274,980
Other debtors1,500-
Prepayments7,35710,052
255,496285,032
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax61,04445,477
VAT38,35543,582
PAYE control38,3776,566
Directors current account1,28851,288
Trade creditors74,59981,643
Other creditors-24,917
Accruals5,4823,160
219,145256,633
8. PROVISIONS FOR LIABILITIES 20242023
££
Deferred taxation25,82716,233
25,82716,233

Simon Moore Engineering Limited

9. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
50 Ordinary shares of £1 each5050
5050
10. OTHER RESERVES 20242023
££
Capital redemption reserve5050
5050