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REGISTERED NUMBER: 05595155 (England and Wales)















Financial Statements for the Year Ended 31 October 2024

for

J Moore Ltd

J Moore Ltd (Registered number: 05595155)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J Moore Ltd

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mr J Moore
Mrs W Moore





SECRETARY: Mrs W Moore





REGISTERED OFFICE: 225 Old Clough Lane
Walkden
Manchester
M28 7JB





REGISTERED NUMBER: 05595155 (England and Wales)





ACCOUNTANTS: Stephen Round Limited
Chartered Certified Accountants
366 Holcombe Road
Greenmount
Bury
Lancashire
BL8 4DT

J Moore Ltd (Registered number: 05595155)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 31,020 37,186
31,020 37,186

CURRENT ASSETS
Stocks 1,488 24,000
Debtors 6 41,089 56,154
Cash at bank 109,804 13,723
152,381 93,877
CREDITORS
Amounts falling due within one year 7 142,895 95,258
NET CURRENT ASSETS/(LIABILITIES) 9,486 (1,381 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,506

35,805

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 40,406 35,705
SHAREHOLDERS' FUNDS 40,506 35,805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 July 2025 and were signed on its behalf by:



Mr J Moore - Director


J Moore Ltd (Registered number: 05595155)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

J Moore 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

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.

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.

J Moore Ltd (Registered number: 05595155)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

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 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023 40,000
Disposals (40,000 )
At 31 October 2024 -
AMORTISATION
At 1 November 2023 40,000
Eliminated on disposal (40,000 )
At 31 October 2024 -
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 96,972
Additions 812
Disposals (28,000 )
At 31 October 2024 69,784
DEPRECIATION
At 1 November 2023 59,786
Charge for year 6,978
Eliminated on disposal (28,000 )
At 31 October 2024 38,764
NET BOOK VALUE
At 31 October 2024 31,020
At 31 October 2023 37,186

J Moore Ltd (Registered number: 05595155)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 41,089 56,154

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 14,304 24,442
Trade creditors 1,373 9,275
Taxation and social security 7,103 11,014
Other creditors 120,115 50,527
142,895 95,258

8. ULTIMATE CONTROLLING PARTY

The company is under the control of the directors who between them own 100% of the issued share capital.