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REGISTERED NUMBER: SC352489 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Moore Marshall Ltd

Moore Marshall Ltd (Registered number: SC352489)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Moore Marshall Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: K Marshall





SECRETARY: K Marshall





REGISTERED OFFICE: Cowden House
Dollar
FK14 7RJ





REGISTERED NUMBER: SC352489 (Scotland)






Moore Marshall Ltd (Registered number: SC352489)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 31,262 6,894

CURRENT ASSETS
Stocks 94,106 67,245
Debtors 5 1,830,972 1,438,092
1,925,078 1,505,337
CREDITORS
Amounts falling due within one year 6 1,780,478 1,329,849
NET CURRENT ASSETS 144,600 175,488
TOTAL ASSETS LESS CURRENT
LIABILITIES

175,862

182,382

PROVISIONS FOR LIABILITIES 1,315 1,724
NET ASSETS 174,547 180,658

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 174,545 180,656
174,547 180,658

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

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

Moore Marshall Ltd (Registered number: SC352489)

Balance Sheet - continued
30 April 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 31 January 2025 and were signed by:





K Marshall - Director


Moore Marshall Ltd (Registered number: SC352489)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Moore Marshall Ltd is a private company, limited by shares , registered in Scotland. 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 etc - 25% on reducing balance and 2% on cost

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 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.

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.

Moore Marshall Ltd (Registered number: SC352489)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 28,397
Additions 27,961
Disposals (6,422 )
At 30 April 2024 49,936
DEPRECIATION
At 1 May 2023 21,503
Charge for year 2,175
Eliminated on disposal (5,004 )
At 30 April 2024 18,674
NET BOOK VALUE
At 30 April 2024 31,262
At 30 April 2023 6,894

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 26,650 54,364
Other debtors 1,804,322 1,383,728
1,830,972 1,438,092

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 38,915 38,526
Taxation and social security 208,441 142,800
Other creditors 1,533,122 1,148,523
1,780,478 1,329,849

Moore Marshall Ltd (Registered number: SC352489)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
K Marshall
Balance outstanding at start of year 187,011 187,190
Amounts advanced 38,075 -
Amounts repaid - (179 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 225,086 187,011

The above amount attracts interest at 2.25% and has no fixed term of repayment.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K Marshall.