BrightAccountsProduction v1.0.0 v1.0.0 2023-01-31 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company during the year was that of a sports goods retailer. 16 December 2024 8 8 NI005755 2024-01-30 NI005755 2023-01-30 NI005755 2022-01-30 NI005755 2023-01-31 2024-01-30 NI005755 2022-01-31 2023-01-30 NI005755 uk-bus:PrivateLimitedCompanyLtd 2023-01-31 2024-01-30 NI005755 uk-curr:PoundSterling 2023-01-31 2024-01-30 NI005755 uk-bus:SmallCompaniesRegimeForAccounts 2023-01-31 2024-01-30 NI005755 uk-bus:FullAccounts 2023-01-31 2024-01-30 NI005755 uk-bus:Director1 2023-01-31 2024-01-30 NI005755 uk-bus:Director2 2023-01-31 2024-01-30 NI005755 uk-bus:Director3 2023-01-31 2024-01-30 NI005755 uk-bus:RegisteredOffice 2023-01-31 2024-01-30 NI005755 uk-bus:Agent1 2023-01-31 2024-01-30 NI005755 uk-core:ShareCapital 2024-01-30 NI005755 uk-core:ShareCapital 2023-01-30 NI005755 uk-core:RetainedEarningsAccumulatedLosses 2024-01-30 NI005755 uk-core:RetainedEarningsAccumulatedLosses 2023-01-30 NI005755 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-01-30 NI005755 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-01-30 NI005755 uk-bus:FRS102 2023-01-31 2024-01-30 NI005755 uk-core:PlantMachinery 2023-01-31 2024-01-30 NI005755 uk-core:FurnitureFittingsToolsEquipment 2023-01-31 2024-01-30 NI005755 uk-core:CurrentFinancialInstruments 2024-01-30 NI005755 uk-core:CurrentFinancialInstruments 2023-01-30 NI005755 uk-core:CurrentFinancialInstruments 2024-01-30 NI005755 uk-core:CurrentFinancialInstruments 2023-01-30 NI005755 uk-core:WithinOneYear 2024-01-30 NI005755 uk-core:WithinOneYear 2023-01-30 NI005755 uk-core:WithinOneYear 2024-01-30 NI005755 uk-core:WithinOneYear 2023-01-30 NI005755 uk-core:AfterOneYear 2024-01-30 NI005755 uk-core:AfterOneYear 2023-01-30 NI005755 uk-core:BetweenOneTwoYears 2024-01-30 NI005755 uk-core:BetweenOneTwoYears 2023-01-30 NI005755 uk-core:BetweenTwoFiveYears 2024-01-30 NI005755 uk-core:BetweenTwoFiveYears 2023-01-30 NI005755 uk-core:EmployeeBenefits 2023-01-30 NI005755 uk-core:EmployeeBenefits 2023-01-31 2024-01-30 NI005755 uk-core:AcceleratedTaxDepreciationDeferredTax 2024-01-30 NI005755 uk-core:TaxLossesCarry-forwardsDeferredTax 2024-01-30 NI005755 uk-core:OtherDeferredTax 2024-01-30 NI005755 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-01-30 NI005755 uk-core:EmployeeBenefits 2024-01-30 NI005755 uk-core:ParentEntities 2023-01-31 2024-01-30 NI005755 2023-01-31 2024-01-30 NI005755 uk-bus:AuditExempt-NoAccountantsReport 2023-01-31 2024-01-30 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
Company Registration Number: NI005755
 
 
S.S. Moore Limited
 
Unaudited Financial Statements
 
for the financial year ended 30 January 2024
S.S. Moore Limited
Directors and Other Information

 
Directors Mr. John Creelman Moore
Norma Moore
Jonathan James Moore
 
 
Company Registration Number NI005755
 
 
Registered Office and Business Address 6/10 Chichester Street
Belfast
BT1 4LA
 
 
Accountants HCA Chartered Accountants Ltd
12 Cromac Place
Belfast
Co. Antrim
BT7 2JB
Northern Ireland
 
 
Bankers Danske Bank Limited
  Business Banking Department
  Donegall Square West
  Belfast
  Co. Antrim
  BT1 6JS
  Northern Ireland



S.S. Moore Limited
Company Registration Number: NI005755
Statement of Financial Position
as at 30 January 2024

Jan 24 Jan 23
Notes £ £
 
Non-Current Assets
Property, plant and equipment 4 1,253 1,917
───────── ─────────
 
Current Assets
Stocks 5 81,499 64,615
Debtors 6 1,019,183 1,021,160
Cash and cash equivalents 62,604 14,502
───────── ─────────
1,163,286 1,100,277
───────── ─────────
Creditors: amounts falling due within one year 7 (246,086) (185,104)
───────── ─────────
Net Current Assets 917,200 915,173
───────── ─────────
Total Assets less Current Liabilities 918,453 917,090
 
Creditors:
amounts falling due after more than one year 8 (14,779) (24,944)
 
Provisions for liabilities 10 (313) (479)
───────── ─────────
Net Assets 903,361 891,667
═════════ ═════════
 
Capital and Reserves
Called up share capital 4,060 4,060
Retained earnings 899,301 887,607
───────── ─────────
Equity attributable to owners of the company 903,361 891,667
═════════ ═════════
 
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.
           
For the financial year ended 30 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 16 December 2024 and signed on its behalf by
           
           
________________________________          
Mr. John Creelman Moore          
Director          
           



S.S. Moore Limited
Notes to the Financial Statements
for the financial year ended 30 January 2024

   
1. General Information
 
S.S. Moore Limited  is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI005755. The registered office of the company is 6/10 Chichester Street, Belfast, BT1 4LA which is also the principal place of business of the company. The principal activity of the company during the year was that of a sports goods retailer. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 January 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 10-25% Straight line
  Fixtures, fittings and equipment - 5-25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Borrowing costs
Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
 
Provisions
Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company‘s taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was 8, (Jan 23 - 8).
 
  Jan 24 Jan 23
  Number Number
 
Staff 8 8
  ═════════ ═════════
         
4. Property, plant and equipment
  Plant and Fixtures, Total
  machinery fittings and  
    equipment  
  £ £ £
Cost
At 31 January 2023 96,176 209,025 305,201
  ───────── ───────── ─────────
 
At 30 January 2024 96,176 209,025 305,201
  ───────── ───────── ─────────
Depreciation
At 31 January 2023 96,176 207,108 303,284
Charge for the financial year - 664 664
  ───────── ───────── ─────────
At 30 January 2024 96,176 207,772 303,948
  ───────── ───────── ─────────
Net book value
At 30 January 2024 - 1,253 1,253
  ═════════ ═════════ ═════════
At 30 January 2023 - 1,917 1,917
  ═════════ ═════════ ═════════
       
5. Stocks Jan 24 Jan 23
  £ £
 
Finished goods and goods for resale 81,499 64,615
  ═════════ ═════════
 
The replacement cost of stock did not differ significantly from the figures shown.
       
6. Debtors Jan 24 Jan 23
  £ £
 
Amounts owed by group undertakings 1,007,678 954,626
Other debtors 11,505 66,534
  ───────── ─────────
  1,019,183 1,021,160
  ═════════ ═════════
       
7. Creditors Jan 24 Jan 23
Amounts falling due within one year £ £
 
Bank loan 10,141 9,891
Trade creditors 156,316 95,648
Taxation  (Note 9) 33,737 32,005
Directors' current accounts 43,080 43,080
Other creditors - 2,555
Accruals 2,812 1,925
  ───────── ─────────
  246,086 185,104
  ═════════ ═════════
       
8. Creditors Jan 24 Jan 23
Amounts falling due after more than one year £ £
 
Bank loan 14,779 24,944
  ═════════ ═════════
 
Loans
Repayable in one year or less, or on demand (Note 7) 10,141 9,891
Repayable between one and two years 10,397 10,141
Repayable between two and five years 4,382 14,803
  ───────── ─────────
  24,920 34,835
  ═════════ ═════════
 
       
9. Taxation Jan 24 Jan 23
  £ £
 
Creditors:
VAT 20,506 22,010
Corporation tax 2,076 -
PAYE / NI 11,155 9,995
  ───────── ─────────
  33,737 32,005
  ═════════ ═════════
         
10. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    Jan 24 Jan 23
  £ £ £
 
At financial year start 479 479 -
Charged to profit and loss (166) (166) 479
  ───────── ───────── ─────────
At financial year end 313 313 479
  ═════════ ═════════ ═════════
       
11. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 January 2024.
   
12. Contingent liabilities
 
The company has provided a guarantee of ?400,000 to Northern Bank Limited in relation to borrowings held by its parent company Chichester Moore (Belfast) Limited.
           
13. Related party transactions
The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.
   
14. Directors' advances, credits and guarantees
 
The directors advanced £Nil (2023:£NIL) to the company during the year and the company paid expenses on behalf of the directors of £0 (2023:£9,889). The company repaid the directors £Nil (2023:£Nil). At the year end the directors were owed £43,080 (2023:£43,080) by the company.
   
15. Parent company
 
The company regards Chichester Moore (Belfast) Limited as its parent company.
 
   
16. Controlling interest
 
The company's parent company is Chichester Moore (Belfast) Limited, a company registered in Northern Ireland. The address of the registered office is 16-18 Chichester Street, Belfast, BT1 4LA.
   
17. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial year-end.