0 0 Moore Builders Limited 08773869 false 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is agricultural building. Digita Accounts Production Advanced 6.30.9574.0 true 08773869 2023-10-01 2024-09-30 08773869 2024-09-30 08773869 core:CurrentFinancialInstruments 2024-09-30 08773869 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 08773869 core:Non-currentFinancialInstruments 2024-09-30 08773869 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 08773869 core:MotorVehicles 2024-09-30 08773869 core:OfficeEquipment 2024-09-30 08773869 core:PlantMachinery 2024-09-30 08773869 bus:SmallEntities 2023-10-01 2024-09-30 08773869 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 08773869 bus:FilletedAccounts 2023-10-01 2024-09-30 08773869 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08773869 bus:RegisteredOffice 2023-10-01 2024-09-30 08773869 bus:Director1 2023-10-01 2024-09-30 08773869 bus:Director2 2023-10-01 2024-09-30 08773869 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08773869 bus:Agent1 2023-10-01 2024-09-30 08773869 core:ComputerEquipment 2023-10-01 2024-09-30 08773869 core:MotorVehicles 2023-10-01 2024-09-30 08773869 core:OfficeEquipment 2023-10-01 2024-09-30 08773869 core:PlantMachinery 2023-10-01 2024-09-30 08773869 countries:EnglandWales 2023-10-01 2024-09-30 08773869 2023-09-30 08773869 core:MotorVehicles 2023-09-30 08773869 core:OfficeEquipment 2023-09-30 08773869 core:PlantMachinery 2023-09-30 08773869 2022-10-01 2023-09-30 08773869 2023-09-30 08773869 core:CurrentFinancialInstruments 2023-09-30 08773869 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 08773869 core:Non-currentFinancialInstruments 2023-09-30 08773869 core:Non-currentFinancialInstruments core:AfterOneYear 2023-09-30 08773869 core:MotorVehicles 2023-09-30 08773869 core:OfficeEquipment 2023-09-30 08773869 core:PlantMachinery 2023-09-30 xbrli:pure iso4217:GBP

Registration number: 08773869

Moore Builders Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

 

Moore Builders Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

Moore Builders Limited

Company Information

Directors

Mr A P Moore

Mrs D L Moore

Registered office



Pant Farm
Rhulen
Builth Wells
Powys
LD2 3UY

 

Accountants

W J James & Co
Chartered Accountants Bishop House
10 Wheat Street
Brecon
Powys
LD3 7DG


 

Bankers

NatWest
12 Broad Street
Hereford
Herefordshire
HR4 9AH

 

Moore Builders Limited

(Registration number: 08773869)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

9,360

11,462

Current assets

 

Stocks

5

2,325

-

Debtors

6

7,640

1,704

Cash at bank and in hand

 

42,050

56,303

 

52,015

58,007

Creditors: Amounts falling due within one year

7

(25,291)

(24,285)

Net current assets

 

26,724

33,722

Total assets less current liabilities

 

36,084

45,184

Creditors: Amounts falling due after more than one year

7

(5,367)

(10,485)

Net assets

 

30,717

34,699

Capital and reserves

 

Called up share capital

100

100

Retained earnings

30,617

34,599

Shareholders' funds

 

30,717

34,699

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 June 2025 and signed on its behalf by:
 

 

Moore Builders Limited

(Registration number: 08773869)
Balance Sheet as at 30 September 2024

.........................................
Mr A P Moore
Director

.........................................
Mrs D L Moore
Director

 

Moore Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Pant Farm
Rhulen
Builth Wells
Powys
LD2 3UY

These financial statements were authorised for issue by the Board on 18 June 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when the work is completed.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Moore Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% on reducing balance

Office equipment

25% on reducing balance

Motor vehicles

25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Moore Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods,

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

 

Moore Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

4

Tangible assets

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2023

22,975

1,779

8,750

33,504

Additions

-

864

-

864

Disposals

-

(394)

-

(394)

At 30 September 2024

22,975

2,249

8,750

33,974

Depreciation

At 1 October 2023

16,252

731

5,059

22,042

Charge for the year

1,344

405

922

2,671

Eliminated on disposal

-

(99)

-

(99)

At 30 September 2024

17,596

1,037

5,981

24,614

Carrying amount

At 30 September 2024

5,379

1,212

2,769

9,360

At 30 September 2023

6,723

1,048

3,691

11,462

5

Stocks

2024
£

2023
£

Raw materials and consumables

2,325

-

6

Debtors

Current

2024
£

2023
£

Trade debtors

7,640

1,704

 

7,640

1,704

 

Moore Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

8

5,000

4,880

Trade creditors

 

6,078

7,705

Taxation and social security

 

817

496

Accruals and deferred income

 

1,000

950

Other creditors

 

12,396

10,254

 

25,291

24,285

 

Moore Builders Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

8

5,367

10,485

8

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

5,367

10,485

Current loans and borrowings

2024
£

2023
£

Bank borrowings

5,000

4,880