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REGISTERED NUMBER: 03008262 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Moor Construction Ltd

Moor Construction Ltd (Registered number: 03008262)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Moor Construction Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mr R J Lundbech





REGISTERED OFFICE: 132A Bournemouth Road
Chandlers Ford
Southampton
Hampshire
SO53 3AL





REGISTERED NUMBER: 03008262 (England and Wales)





ACCOUNTANTS: Northover & Co Accountants Ltd
132A Bournemouth Road
Chandler's Ford
Eastleigh
Hampshire
SO53 3AL

Moor Construction Ltd (Registered number: 03008262)

Abridged Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 196,889 177,199
Investments 5 487,468 411,468
Investment property 6 430,941 353,200
1,115,298 941,867

CURRENT ASSETS
Stocks 592,850 334,943
Debtors 168,849 147,557
Cash at bank 524,882 1,124,868
1,286,581 1,607,368
CREDITORS
Amounts falling due within one year 54,391 120,137
NET CURRENT ASSETS 1,232,190 1,487,231
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,347,488

2,429,098

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,347,388 2,428,998
SHAREHOLDERS' FUNDS 2,347,488 2,429,098

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

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

Moor Construction Ltd (Registered number: 03008262)

Abridged Balance Sheet - continued
31 March 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2024 and were signed by:





Mr R J Lundbech - Director


Moor Construction Ltd (Registered number: 03008262)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Moor Construction Ltd 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.

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
Motor vehicles - 25% on reducing balance
Office equipment - 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

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

Moor Construction Ltd (Registered number: 03008262)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 235,026
Additions 69,690
Disposals (61,527 )
At 31 March 2024 243,189
DEPRECIATION
At 1 April 2023 57,827
Charge for year 17,212
Eliminated on disposal (28,739 )
At 31 March 2024 46,300
NET BOOK VALUE
At 31 March 2024 196,889
At 31 March 2023 177,199

5. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2024 2023
£    £   
Other Investments 5,575 5,575
Information on loans is as follows:
Totals
£   
At 1 April 2023 405,893
Additions 76,000
At 31 March 2024 481,893

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023 353,200
Additions 77,741
At 31 March 2024 430,941
NET BOOK VALUE
At 31 March 2024 430,941
At 31 March 2023 353,200

Moor Construction Ltd (Registered number: 03008262)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. DEFERRED TAX
£   
Balance at 1 April 2023 (413 )
Provided during year (7,611 )
Balance at 31 March 2024 (8,024 )

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Mr R J Lundbech
Balance outstanding at start of year 66,850 (37,385 )
Amounts advanced 16,545 104,235
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 83,395 66,850

Interest accrued on this balance using the official rate of interest.