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REGISTERED NUMBER: 04543996 (England and Wales)












J.R. MOORE & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J.R. MOORE & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: J R Moore



SECRETARY: Mrs J L Moore



REGISTERED OFFICE: Highland House
Mayflower Close
Chandler's Ford
Eastleigh
Hampshire
SO53 4AR



REGISTERED NUMBER: 04543996 (England and Wales)



BANKERS: Bank of Scotland
59 Bath Street
Glasgow
G2 2DH

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,268 7,918
Investment property 6 574,980 554,980
581,248 562,898

CURRENT ASSETS
Debtors 7 1,798 3,459
Cash at bank 16,954 14,318
18,752 17,777
CREDITORS
Amounts falling due within one year 8 (34,779 ) (40,499 )
NET CURRENT LIABILITIES (16,027 ) (22,722 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

565,221

540,176

CREDITORS
Amounts falling due after more than one
year

9

(203,009

)

(205,009

)

PROVISIONS FOR LIABILITIES 11 (16,326 ) (20,483 )
NET ASSETS 345,886 314,684

CAPITAL AND RESERVES
Called up share capital 100 100
Non-distributable reserves 202,242 178,497
Retained earnings 143,544 136,087
SHAREHOLDERS' FUNDS 345,886 314,684

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 director and authorised for issue on 27 January 2025 and were signed by:





J R Moore - Director


J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

J.R. Moore & Sons 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Tools and equipment - 10% Reducing balance
Motor vehicles - 25% Reducing balance
Computer equipment - Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the income statement.

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.

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.

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial assets
The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 October 2023
and 30 September 2024 7,000
AMORTISATION
At 1 October 2023
and 30 September 2024 7,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Tools and Motor Computer
equipment vehicles equipment Totals
£ £ £ £
COST
At 1 October 2023
and 30 September 2024 5,801 11,343 1,694 18,838
DEPRECIATION
At 1 October 2023 3,018 6,558 1,344 10,920
Charge for year 279 1,196 175 1,650
At 30 September 2024 3,297 7,754 1,519 12,570
NET BOOK VALUE
At 30 September 2024 2,504 3,589 175 6,268
At 30 September 2023 2,783 4,785 350 7,918

6. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 October 2023 554,980
Revaluations 20,000
At 30 September 2024 574,980
NET BOOK VALUE
At 30 September 2024 574,980
At 30 September 2023 554,980

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. INVESTMENT PROPERTY - continued

Fair value at 30 September 2024 is represented by:
£
Valuation in 2014 16,650
Valuation in 2015 90,350
Valuation in 2016 140,000
Valuation in 2018 (80,000 )
Valuation in 2021 100,000
Valuation in 2022 (80,000 )
Valuation in 2023 10,000
Valuation in 2024 20,000
Cost 357,980
574,980

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£ £
Cost 357,980 357,980

Investment property was valued on an open market basis on 30 September 2024 by the director of the company .

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 1,500 3,100
Other debtors 298 359
1,798 3,459

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 2,000 2,000
Trade creditors 245 1,052
Taxation and social security 11,888 12,383
Other creditors 20,646 25,064
34,779 40,499

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 1,502 3,502
Other creditors 201,507 201,507
203,009 205,009

J.R. MOORE & SONS LIMITED (REGISTERED NUMBER: 04543996)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£ £
Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans 201,507 201,507

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Bank loans 201,507 201,507

Bank loans of £201,507 are secured on the company's investment property.

11. PROVISIONS FOR LIABILITIES
2024 2023
£ £
Deferred tax 16,326 20,483

Deferred tax
£
Balance at 1 October 2023 20,483
Accelerated capital allowances (412 )
On investment property (3,745 )
Balance at 30 September 2024 16,326