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REGISTERED NUMBER: 06840357 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Moore & Son Ltd

Moore & Son Ltd (Registered number: 06840357)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Moore & Son Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: CF Moore





REGISTERED OFFICE: 26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN





REGISTERED NUMBER: 06840357 (England and Wales)





ACCOUNTANTS: Lawrence & Company
Chartered Certified Accountants
26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN

Moore & Son Ltd (Registered number: 06840357)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 49,983 45,557

CURRENT ASSETS
Debtors 5 - 14,089
Cash at bank 117,708 97,560
117,708 111,649
CREDITORS
Amounts falling due within one year 6 31,344 16,511
NET CURRENT ASSETS 86,364 95,138
TOTAL ASSETS LESS CURRENT
LIABILITIES

136,347

140,695

CREDITORS
Amounts falling due after more than one
year

7

43,092

49,466
NET ASSETS 93,255 91,229

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 8 92,255 90,229
SHAREHOLDERS' FUNDS 93,255 91,229

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 & Son Ltd (Registered number: 06840357)

Balance Sheet - continued
31 March 2025


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 29 April 2025 and were signed by:





CF Moore - Director


Moore & Son Ltd (Registered number: 06840357)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Moore & Son Ltd 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Moore & Son Ltd (Registered number: 06840357)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 11,667 6,800 135,799 1,329 155,595
Additions - 1,088 20,000 - 21,088
At 31 March 2025 11,667 7,888 155,799 1,329 176,683
DEPRECIATION
At 1 April 2024 10,791 6,367 91,551 1,329 110,038
Charge for year 219 381 16,062 - 16,662
At 31 March 2025 11,010 6,748 107,613 1,329 126,700
NET BOOK VALUE
At 31 March 2025 657 1,140 48,186 - 49,983
At 31 March 2024 876 433 44,248 - 45,557

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2024 68,480
Transfer to ownership (26,110 )
At 31 March 2025 42,370
DEPRECIATION
At 1 April 2024 30,507
Charge for year 9,493
Transfer to ownership (21,463 )
At 31 March 2025 18,537
NET BOOK VALUE
At 31 March 2025 23,833
At 31 March 2024 37,973

Moore & Son Ltd (Registered number: 06840357)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors - 10,238
Taxation - 3,851
- 14,089

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 4,000 4,000
Hire purchase contracts 2,373 5,027
Taxation 6,588 -
Social security and other taxes 6,851 5,490
Directors' current accounts 11,010 1,500
Accrued expenses 522 494
31,344 16,511

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans - 1-2 years 4,000 4,000
Bank loans - 2-5 years 12,000 12,000
Bank loans more 5 yr by instal 5,333 9,333
Hire purchase contracts 21,759 24,133
43,092 49,466

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,333 9,333

8. RESERVES
Retained
earnings
£   

At 1 April 2024 90,229
Profit for the year 38,526
Dividends (36,500 )
At 31 March 2025 92,255

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £36,500 (2024 - £13,800) were paid to the director .

Moore & Son Ltd (Registered number: 06840357)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. RELATED PARTY DISCLOSURES - continued

The director controls the company by virtue of a direct controlling interest of 100% of the issued ordinary share capital. Transactions on the directors loan account during the year were as follows:-


Balance Advanced to Balance
B/fwd the company C/fwd

£1,010 £10,000 £11,010

Moore & Son Ltd

Report of the Accountants to the Director of
Moore & Son Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Lawrence & Company
Chartered Certified Accountants
26 Bell Street
Sawbridgeworth
Hertfordshire
CM21 9AN


29 April 2025