Company registration number 09100927 (England and Wales)
T. MOORE BUILDING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
T. MOORE BUILDING SERVICES LIMITED
COMPANY INFORMATION
Director
Mr T J Moore
Company number
09100927
Registered office
45 Greenfields
Gnosall
Staffordshire
ST20 0HP
Accountants
Fields Business Advisors Limited
91 Birmingham Road
West Bromwich
West Midlands
B70 6PX
Business address
45 Greenfields
Gnosall
Staffordshire
ST20 0HP
T. MOORE BUILDING SERVICES LIMITED
CONTENTS
Page
Balance Sheet
1
Notes to the financial statements
3
T. MOORE BUILDING SERVICES LIMITED
BALANCE SHEET
AS AT 31 MARCH 2024
31 March 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
5
3,090
4,538
Current assets
Debtors
6
39,450
44,068
Cash at bank and in hand
633
2,676
40,083
46,744
Creditors: amounts falling due within one year
7
(38,529)
(40,214)
Net current assets
1,554
6,530
Total assets less current liabilities
4,644
11,068
Creditors: amounts falling due after more than one year
8
(3,726)
(6,919)
Provisions for liabilities
Deferred tax liability
862
862
(862)
(862)
Net assets
56
3,287
Capital and reserves
Called up share capital
1
1
Retained earnings
55
3,286
Total equity
56
3,287
T. MOORE BUILDING SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024
31 March 2024
- 2 -

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

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

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 January 2025
Mr T J Moore
Director
Company registration number 09100927 (England and Wales)
T. MOORE BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
1
Accounting policies
Company information

T. Moore Building Services 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.

 

The presentation currency of the financial statements is the Pound Sterling (£1).

1.1
Accounting convention

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. 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. There were no material departures from this standard.

The financial statements have been prepared on a going concern basis, under the historical cost cost convention.

1.2
Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is the amount derived from the sale of services falling within the company's ordinary activities (excluding Value Added Tax).

 

Sales are billed to customers at the end of each calendar month and reflect the stage of completion of the work at that point.

1.4
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

 

Goodwill is initially measured at cost. After initial recognition, it is measured at cost less any accumulated amortisation and any impairment losses.

1.5
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% on cost
Motor vehicles
25% on reducing balance
Tools
15% on reducing balance
1.6
Taxation

Taxation for the year comprises current 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.

T. MOORE BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 4 -
Current tax

Current 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.

1.7
Government grants

Grants received as a result of the Covid 19 pandemic are recognised immediately in profit and loss and are included within other income.

2
Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts of assets and liabilities as at the reporting date and the amounts reported for turnover and expenses during the period. The nature of estimating means that actual outcomes could differ from the original estimates.

 

The principal accounting policies and the judgements and estimates that have the most significant effect on amounts recognised in the financial statements are as stated below

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
T. MOORE BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2023 and 31 March 2024
11,000
Amortisation and impairment
At 1 April 2023 and 31 March 2024
11,000
Carrying amount
At 31 March 2024
-
0
At 31 March 2023
-
0
5
Tangible fixed assets
Computers
Motor vehicles
Tools
Total
£
£
£
£
Cost
At 1 April 2023 and 31 March 2024
1,272
10,200
195
11,667
Depreciation and impairment
At 1 April 2023
848
6,136
145
7,129
Depreciation charged in the year
424
1,016
8
1,448
At 31 March 2024
1,272
7,152
153
8,577
Carrying amount
At 31 March 2024
-
0
3,048
42
3,090
At 31 March 2023
424
4,064
50
4,538
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
39,450
44,068
7
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Bank loans
3,194
3,194
Corporation tax
9,956
11,030
Other taxation and social security
575
6,796
Accruals and deferred income
24,804
19,194
38,529
40,214
T. MOORE BUILDING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -
8
Creditors: amounts falling due after more than one year
2024
2023
Notes
£
£
Bank loans and overdrafts
3,726
6,919
9
Directors' transactions

The total aggregated advances to directors during the period was £1,635 (2023 credits: £17,009) and the balance outstanding at the year end was £32,760 (2023: £31,125).

 

The above loans are unsecured, interest free and repayable on demand.

2024-03-312023-04-01falseCCH SoftwareCCH Accounts Production 2024.210No description of principal activityMr T J Moorefalsefalse091009272023-04-012024-03-3109100927bus:Director12023-04-012024-03-3109100927bus:RegisteredOffice2023-04-012024-03-31091009272024-03-31091009272023-03-3109100927core:ComputerEquipment2024-03-3109100927core:MotorVehicles2024-03-3109100927core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2024-03-3109100927core:ComputerEquipment2023-03-3109100927core:MotorVehicles2023-03-3109100927core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-03-3109100927core:CurrentFinancialInstrumentscore:WithinOneYear2024-03-3109100927core:CurrentFinancialInstrumentscore:WithinOneYear2023-03-3109100927core:Non-currentFinancialInstrumentscore:AfterOneYear2024-03-3109100927core:Non-currentFinancialInstrumentscore:AfterOneYear2023-03-3109100927core:CurrentFinancialInstruments2024-03-3109100927core:CurrentFinancialInstruments2023-03-3109100927core:ShareCapital2024-03-3109100927core:ShareCapital2023-03-3109100927core:RetainedEarningsAccumulatedLosses2024-03-3109100927core:RetainedEarningsAccumulatedLosses2023-03-3109100927core:Goodwill2023-04-012024-03-3109100927core:ComputerEquipment2023-04-012024-03-3109100927core:MotorVehicles2023-04-012024-03-3109100927core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-04-012024-03-31091009272022-04-012023-03-3109100927core:Goodwill2023-03-3109100927core:Goodwill2024-03-3109100927core:Goodwill2023-03-3109100927core:ComputerEquipment2023-03-3109100927core:MotorVehicles2023-03-3109100927core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment2023-03-31091009272023-03-3109100927core:Non-currentFinancialInstruments2024-03-3109100927core:Non-currentFinancialInstruments2023-03-3109100927bus:PrivateLimitedCompanyLtd2023-04-012024-03-3109100927bus:SmallCompaniesRegimeForAccounts2023-04-012024-03-3109100927bus:FRS1022023-04-012024-03-3109100927bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3109100927bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP