MOOR OUTDOOR CIC

Company limited by guarantee

Company Registration Number:
15737099 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2025

Period of accounts

Start date: 23 May 2024

End date: 31 May 2025

MOOR OUTDOOR CIC

Contents of the Financial Statements

for the Period Ended 31 May 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

MOOR OUTDOOR CIC

Directors' report period ended 31 May 2025

The directors present their report with the financial statements of the company for the period ended 31 May 2025

Directors

The directors shown below have held office during the whole of the period from
23 May 2024 to 31 May 2025

Miss Alicia Hockin
Mrs Isabel Tanner
Miss Josephine Hockin


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
7 July 2025

And signed on behalf of the board by:
Name: Miss Alicia Hockin
Status: Director

MOOR OUTDOOR CIC

Profit And Loss Account

for the Period Ended 31 May 2025

2025


£
Turnover: 36,823
Cost of sales: 0
Gross profit(or loss): 36,823
Distribution costs: 0
Administrative expenses: ( 34,592 )
Other operating income: 0
Operating profit(or loss): 2,231
Interest receivable and similar income: 0
Interest payable and similar charges: 0
Profit(or loss) before tax: 2,231
Tax: ( 489 )
Profit(or loss) for the financial year: 1,742

MOOR OUTDOOR CIC

Balance sheet

As at 31 May 2025

Notes 2025


£
Fixed assets
Intangible assets:   0
Tangible assets: 3 2,083
Investments:   0
Total fixed assets: 2,083
Current assets
Stocks:   0
Debtors: 4 1,000
Cash at bank and in hand: 4,465
Investments:   0
Total current assets: 5,465
Prepayments and accrued income: 0
Creditors: amounts falling due within one year: 5 ( 5,806 )
Net current assets (liabilities): (341)
Total assets less current liabilities: 1,742
Creditors: amounts falling due after more than one year:   0
Provision for liabilities: 0
Accruals and deferred income: 0
Total net assets (liabilities): 1,742
Members' funds
Profit and loss account: 1,742
Total members' funds: 1,742

The notes form part of these financial statements

MOOR OUTDOOR CIC

Balance sheet statements

For the year ending 31 May 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 7 July 2025
and signed on behalf of the board by:

Name: Miss Alicia Hockin
Status: Director

The notes form part of these financial statements

MOOR OUTDOOR CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant & Machinery 20% straight line

    Other accounting policies

    Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax are recognised in surplus or deficit for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

MOOR OUTDOOR CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 2. Employees

    2025
    Average number of employees during the period 1

MOOR OUTDOOR CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
Additions 0 2,755 0 0 0 2,755
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 May 2025 0 2,755 0 0 0 2,755
Depreciation
Charge for year 0 672 0 0 0 672
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 31 May 2025 0 672 0 0 0 672
Net book value
At 31 May 2025 0 2,083 0 0 0 2,083

MOOR OUTDOOR CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

4. Debtors

2025
£
Trade debtors 0
Prepayments and accrued income 0
Other debtors 1,000
Total 1,000
Debtors due after more than one year: 0

MOOR OUTDOOR CIC

Notes to the Financial Statements

for the Period Ended 31 May 2025

5. Creditors: amounts falling due within one year note

2025
£
Bank loans and overdrafts 0
Amounts due under finance leases and hire purchase contracts 0
Trade creditors 0
Taxation and social security 489
Accruals and deferred income 0
Other creditors 5,317
Total 5,806

COMMUNITY INTEREST ANNUAL REPORT

MOOR OUTDOOR CIC

Company Number: 15737099 (England and Wales)

Year Ending: 31 May 2025

Company activities and impact

Moor Outdoor CIC is a community focused company dedicated to promoting physical health, mental wellbeing and environmental awareness through outdoor activities. This year we have delivered a wide range of mountain biking, learn to ride and cycle skills sessions as well as multi activity sessions across the local community, particularly targeting children and young people who face barriers to accessing the outdoors. Key Activities: Learn to Ride and Bike skills sessions: Tailored to individual ability levels and specifically aimed at individuals with no prior cycling experience. Mountain biking: We have delivered structured MTB sessions for schools, holiday groups, open groups and SEN groups over various locations on Exmoor, teaching off road skills, countryside code, rights of way, MTB coaching and trail etiquette. Multi Activity sessions: Mixed ability sessions of archery, den building wide games, STEM activities and outdoor play mainly delivered in Dunster and Horner. Community engagement: We have prioritised access for low income families, free school meal children, SEND participants and individuals from disadvantaged and/or rural areas. This year ending 31/05/2025 Total participants across all sessions: 1450 Number of learners taught how to ride a bike: 85 Access to equipment: Provided bikes/specific activity equipment for 95%of our sessions to remove barriers and enable participation. Partnerships: We have worked with 10 local schools, 4 organisations/businesses. Looking ahead Moor outdoor CIC plan to expand the cycling offer to more schools, increase holiday provisions and work with more SEN participants.

Consultation with stakeholders

Moor Outdoor CIC engage with stakeholders including local schools and the community including Beacon Education, Moorland federation, Exmoor National Park and Horner farm. The stakeholders are consulted with via our Facebook page, and feedback is collated by emails and discussions.

Directors' remuneration

The director Miss Alicia Hockin received remuneration of £14,532. Wages were paid at a commercial hourly rate during the period of accounts ending 31 May 2025.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
7 July 2025

And signed on behalf of the board by:
Name: Alicia Hockin
Status: Director