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E.A. MOORE BUILDERS LIMITED

Registered Number
00881566
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

E.A. MOORE BUILDERS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

MOORE, Ashley Lee
MOORE, Eileen
MOORE, Jason Scott

Company Secretary

MOORE, Eileen

Registered Address

36 Aylesbury Crescent
Sheffield
S9 1JR

Registered Number

00881566 (England and Wales)
E.A. MOORE BUILDERS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets339,79647,986
Investments4665,480665,480
705,276713,466
Current assets
Stocks725,000800,000
Debtors12,88415,913
Cash at bank and on hand674,062766,670
1,411,9461,582,583
Creditors amounts falling due within one year(57,903)(114,252)
Net current assets (liabilities)1,354,0431,468,331
Total assets less current liabilities2,059,3192,181,797
Provisions for liabilities(87,250)(94,819)
Net assets1,972,0692,086,978
Capital and reserves
Called up share capital100100
Profit and loss account1,971,9692,086,878
Shareholders' funds1,972,0692,086,978
The financial statements were approved and authorised for issue by the Board of Directors on 21 January 2025, and are signed on its behalf by:
MOORE, Jason Scott
Director
Registered Company No. 00881566
E.A. MOORE BUILDERS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Office Equipment20
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year56
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23285,981
Disposals(21,513)
At 31 March 24264,468
Depreciation and impairment
At 01 April 23237,995
Charge for year6,032
On disposals(19,355)
At 31 March 24224,671
Net book value
At 31 March 2439,796
At 31 March 2347,986
4.Fixed asset investments

Total

£
Cost or valuation
At 01 April 23665,480
At 31 March 24665,480
Net book value
At 31 March 24665,480
At 31 March 23665,480