Acorah Software Products - Accounts Production 15.0.600 false true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06523632 Mr Roy Moors Mrs Jenny Moors Mrs Jenny Moors iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06523632 2023-03-31 06523632 2024-03-31 06523632 2023-04-01 2024-03-31 06523632 frs-core:CurrentFinancialInstruments 2024-03-31 06523632 frs-core:ComputerEquipment 2024-03-31 06523632 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06523632 frs-core:ComputerEquipment 2023-03-31 06523632 frs-core:FurnitureFittings 2024-03-31 06523632 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06523632 frs-core:FurnitureFittings 2023-03-31 06523632 frs-core:ShareCapital 2024-03-31 06523632 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06523632 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06523632 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06523632 frs-bus:SmallEntities 2023-04-01 2024-03-31 06523632 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06523632 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06523632 frs-bus:Director1 2023-04-01 2024-03-31 06523632 frs-bus:Director2 2023-04-01 2024-03-31 06523632 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06523632 frs-countries:EnglandWales 2023-04-01 2024-03-31 06523632 2022-03-31 06523632 2023-03-31 06523632 2022-04-01 2023-03-31 06523632 frs-core:CurrentFinancialInstruments 2023-03-31 06523632 frs-core:ShareCapital 2023-03-31 06523632 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06523632
R & J Moors Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Mr Roy Moors
Mrs Jenny Moors
Secretary Mrs Jenny Moors
Company Number 06523632
Registered Office 16 Marshwood Avenue
Canford Heath
Poole
Dorset
BH17 9EP
Accountants Town & Forest
Chartered Accountants & Statutory Auditors
First Floor, New Barnes Mill
Cottonmill Lane
St Albans
AL1 2HA
Page 1
Page 2
Balance Sheet
Registered number: 06523632
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 799 1,065
799 1,065
CURRENT ASSETS
Debtors 5 6,152 2,038
Cash at bank and in hand 12,120 16,060
18,272 18,098
Creditors: Amounts Falling Due Within One Year 6 (18,846 ) (10,894 )
NET CURRENT ASSETS (LIABILITIES) (574 ) 7,204
TOTAL ASSETS LESS CURRENT LIABILITIES 225 8,269
NET ASSETS 225 8,269
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 223 8,267
SHAREHOLDERS' FUNDS 225 8,269
Page 2
Page 3
For the year ending 31 March 2024 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Roy Moors
Director
Mrs Jenny Moors
Director
25 November 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
R & J Moors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06523632 . The registered office is 16 Marshwood Avenue, Canford Heath, Poole, Dorset, BH17 9EP.

2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
At 31 March 2024, the balance sheet showed net current liabilities of £574 (2023 - net current assets of £7,204) but net assets of £225 (2023 - £8,269). The directors have given an undertaking to financially support the company for at least 12 months from the date of signature on the balance sheet. The situation will be reviewed after this time. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
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 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 is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
2.6. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.7. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 68 1,545 1,613
As at 31 March 2024 68 1,545 1,613
Depreciation
As at 1 April 2023 13 535 548
Provided during the period 14 252 266
As at 31 March 2024 27 787 814
Net Book Value
As at 31 March 2024 41 758 799
As at 1 April 2023 55 1,010 1,065
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 510 2,038
Prepayments and accrued income 5,642 -
6,152 2,038
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 103 -
Corporation tax 9,255 9,717
VAT 5,513 -
Accruals and deferred income 1,250 1,127
Directors' loan accounts 2,725 50
18,846 10,894
Page 5