BrightAccountsProduction v1.0.0 v1.0.0 2023-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be that of building services. 24 June 2025 1 1 09224302 2024-09-30 09224302 2023-09-30 09224302 2022-09-30 09224302 2023-10-01 2024-09-30 09224302 2022-10-01 2023-09-30 09224302 uk-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09224302 uk-curr:PoundSterling 2023-10-01 2024-09-30 09224302 uk-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09224302 uk-bus:AbridgedAccounts 2023-10-01 2024-09-30 09224302 uk-bus:Director1 2023-10-01 2024-09-30 09224302 uk-bus:RegisteredOffice 2023-10-01 2024-09-30 09224302 uk-bus:Agent1 2023-10-01 2024-09-30 09224302 uk-core:ShareCapital 2024-09-30 09224302 uk-core:ShareCapital 2023-09-30 09224302 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 09224302 uk-core:RetainedEarningsAccumulatedLosses 2023-09-30 09224302 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 09224302 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-09-30 09224302 uk-bus:FRS102 2023-10-01 2024-09-30 09224302 uk-core:PlantMachinery 2023-10-01 2024-09-30 09224302 uk-core:MotorVehicles 2023-10-01 2024-09-30 09224302 uk-core:OtherPropertyPlantEquipment 2023-10-01 2024-09-30 09224302 2023-10-01 2024-09-30 09224302 uk-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: 09224302
 
 
Moat Building Services Ltd
 
Abridged Unaudited Financial Statements
 
for the financial year ended 30 September 2024
Moat Building Services Ltd
DIRECTOR AND OTHER INFORMATION

 
Director Matthew Pragnell
 
 
Company Registration Number 09224302
 
 
Registered Office and Business Address Suite B, The Stables
Bradbourne House
New Road
East Malling
Kent
ME19 6DZ
United Kingdom
 
 
Accountants Blue Tomato Accounting Limited
Suite B, Stable Block
Bradbourne House
Kent
ME19 6DZ
United Kingdom



Moat Building Services Ltd
Company Registration Number: 09224302
ABRIDGED STATEMENT OF FINANCIAL POSITION
as at 30 September 2024

2024 2023
Notes £ £
 
Non-Current Assets
Property, plant and equipment 4 46,931 19,360
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Current Assets
Inventories 2,000 -
Receivables 100,816 190,223
Cash and cash equivalents 40,462 66,778
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143,278 257,001
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Payables: amounts falling due within one year (27,214) (111,131)
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Net Current Assets 116,064 145,870
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Total Assets less Current Liabilities 162,995 165,230
 
Payables:
amounts falling due after more than one year (5,516) (12,600)
 
Provisions for liabilities (8,917) (4,840)
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Net Assets 148,562 147,790
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Capital and Reserves
Called up share capital 200 200
Retained earnings 148,362 147,590
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Equity attributable to owners of the company 148,562 147,790
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Director's Report.
For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 24 June 2025
           
           
________________________________          
Matthew Pragnell          
Director          
           



Moat Building Services Ltd
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 30 September 2024

   
1. General Information
 
Moat Building Services Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 09224302. The registered office of the company is Suite B, The Stables, Bradbourne House, New Road, East Malling, Kent, ME19 6DZ, United Kingdom which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 September 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover is measured at the fair value of the consideration received or receivable in respect of building services.
 
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 25% Reducing Balance
  Motor vehicles - 25% Reducing Balance
  Computer equipment - 25% Reducing Balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Inventories
Inventories are valued at the lower of cost and net realisable value. Inventories are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2023 - 1).
 
  2024 2023
  Number Number
 
Average 1 1
  ═════════ ═════════
           
4. Property, plant and equipment
  Plant and Motor Computer Total
  machinery vehicles equipment  
         
  £ £ £ £
Cost
At 1 October 2023 20,395 32,619 - 53,014
Additions 1,509 40,667 1,040 43,216
  ───────── ───────── ───────── ─────────
At 30 September 2024 21,904 73,286 1,040 96,230
  ───────── ───────── ───────── ─────────
Depreciation
At 1 October 2023 14,627 19,027 - 33,654
Charge for the financial year 1,820 13,565 260 15,645
  ───────── ───────── ───────── ─────────
At 30 September 2024 16,447 32,592 260 49,299
  ───────── ───────── ───────── ─────────
Net book value
At 30 September 2024 5,457 40,694 780 46,931
  ═════════ ═════════ ═════════ ═════════
At 30 September 2023 5,768 13,592 - 19,360
  ═════════ ═════════ ═════════ ═════════
       
5. Related Party Disclosures
 
Included in other debtors is a balance of £60,000 (2023: £60,000) due from Simply Delicious Kent Ltd, a
company under common control. The loan is interest free, unsecured and repayable on demand.