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REGISTERED NUMBER: 08923088 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Moore Car Sales Limited

Moore Car Sales Limited (Registered number: 08923088)






Contents of the Financial Statements
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

Moore Car Sales Limited

Company Information
for the year ended 30 September 2024







DIRECTOR: A K Moore





REGISTERED OFFICE: 19 Trinity Square
Llandudno
CONWY
LL30 2RD





REGISTERED NUMBER: 08923088 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Ltd
Chartered Accountants
19 Trinity Square
Llandudno
CONWY
LL30 2RD

Moore Car Sales Limited (Registered number: 08923088)

Balance Sheet
30 September 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 3,718 3,948

CURRENT ASSETS
Stocks 87,614 135,441
Debtors 5 49,063 59,509
Cash at bank 75,212 23,832
211,889 218,782
CREDITORS
Amounts falling due within one year 6 (149,099 ) (158,293 )
NET CURRENT ASSETS 62,790 60,489
TOTAL ASSETS LESS CURRENT
LIABILITIES

66,508

64,437

CREDITORS
Amounts falling due after more than one year 7 (8,017 ) (18,195 )

PROVISIONS FOR LIABILITIES (706 ) (987 )
NET ASSETS 57,785 45,255

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 57,784 45,254
SHAREHOLDERS' FUNDS 57,785 45,255

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

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

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 8 May 2025 and were signed by:





A K Moore - Director


Moore Car Sales Limited (Registered number: 08923088)

Notes to the Financial Statements
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Moore Car Sales 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.

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.

Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably. This is usually on dispatch of the goods.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery-20% reducing balance
Computer equipment-20% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Share capital
Ordinary shares are classed as equity.

3. EMPLOYEES AND DIRECTORS

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

Moore Car Sales Limited (Registered number: 08923088)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£ £ £
COST
At 1 October 2023 15,088 2,932 18,020
Additions - 699 699
At 30 September 2024 15,088 3,631 18,719
DEPRECIATION
At 1 October 2023 11,554 2,518 14,072
Charge for year 707 222 929
At 30 September 2024 12,261 2,740 15,001
NET BOOK VALUE
At 30 September 2024 2,827 891 3,718
At 30 September 2023 3,534 414 3,948

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 5,679 16,125
Other debtors 43,384 43,384
49,063 59,509

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 10,178 9,831
Taxation and social security 13,344 12,588
Other creditors 125,577 135,874
149,099 158,293

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 8,017 18,195

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
1 Ordinary £1.00 1 1

9. RESERVES
Retained
earnings
£

At 1 October 2023 45,254
Profit for the year 13,530
Dividends (1,000 )
At 30 September 2024 57,784

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Moore Car Sales Limited

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Moore Car Sales Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Moore Car Sales Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Moore Car Sales Limited and state those matters that we have agreed to state to the director of Moore Car Sales Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moore Car Sales Limited and its director for our work or for this report.

It is your duty to ensure that Moore Car Sales Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Moore Car Sales Limited. You consider that Moore Car Sales Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Moore Car Sales Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Ltd
Chartered Accountants
19 Trinity Square
Llandudno
CONWY
LL30 2RD


8 May 2025