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P D Moore Ltd

Unaudited Financial Statements

for the Year Ended 30 April 2025






P D Moore Ltd (Registered number: 04408805)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


P D Moore Ltd (Registered number: 04408805)

Balance Sheet
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 391,160 404,602
391,160 404,602

CURRENT ASSETS
Stocks 1,750 2,750
Debtors 6 107,368 151,433
Cash at bank and in hand 140,027 142,864
249,145 297,047
CREDITORS
Amounts falling due within one year 7 179,257 229,601
NET CURRENT ASSETS 69,888 67,446
TOTAL ASSETS LESS CURRENT LIABILITIES 461,048 472,048

CREDITORS
Amounts falling due after more than one year 8 6,917 15,604
NET ASSETS 454,131 456,444

CAPITAL AND RESERVES
Called up share capital 50 50
Retained earnings 454,081 456,394
454,131 456,444

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

P D Moore Ltd (Registered number: 04408805)

Balance Sheet - continued
30 April 2025


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 22 July 2025 and were signed on its behalf by:





GD Willis - Director


P D Moore Ltd (Registered number: 04408805)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

P D Moore Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04408805

Registered office: The Marshes
Washfield
Tiverton
Devon
EX16 9PD

The presentation currency of the financial statements is the Pound Sterling (£).


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 2002, is being amortised evenly over its estimated useful life of ten years.

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 reducing balance and 15% on 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.

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.

P D Moore Ltd (Registered number: 04408805)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

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 13 (2024 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 30,000
AMORTISATION
At 1 May 2024
and 30 April 2025 30,000
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2024 289,398 219,106 508,504
Additions - 48,721 48,721
Disposals - (51,677 ) (51,677 )
At 30 April 2025 289,398 216,150 505,548
DEPRECIATION
At 1 May 2024 - 103,902 103,902
Charge for year - 23,481 23,481
Eliminated on disposal - (12,995 ) (12,995 )
At 30 April 2025 - 114,388 114,388
NET BOOK VALUE
At 30 April 2025 289,398 101,762 391,160
At 30 April 2024 289,398 115,204 404,602

P D Moore Ltd (Registered number: 04408805)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 84,779 127,505
Amounts recoverable on contract 3,250 1,500
Other debtors 19,339 22,428
107,368 151,433

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 50,830 69,518
Taxation and social security 17,836 40,587
Other creditors 110,591 119,496
179,257 229,601

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.25 30.4.24
£    £   
Other creditors 6,917 15,604

9. RELATED PARTY DISCLOSURES

The directors have charged interest at a commercial rate on the amounts owed to them.