Registered number
SC110921
W S MOORE (PROPERTIES) LTD
Filleted Accounts
31 March 2025
W S MOORE (PROPERTIES) LTD
Registered number: SC110921
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 631,109 629,965
Current assets
Debtors 4 590 -
Cash at bank and in hand 45,388 16,099
45,978 16,099
Creditors: amounts falling due within one year 5 (12,349) (11,277)
Net current assets 33,629 4,822
Net assets 664,738 634,787
Capital and reserves
Called up share capital 100 100
Profit and loss account 664,638 634,687
Shareholder's funds 664,738 634,787
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
William Moore
Director
Approved by the board on 28 August 2025
W S MOORE (PROPERTIES) LTD
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 15% on reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Land and buildings Fixtures and fittings Total
£ £ £
Cost
At 1 April 2024 616,679 67,772 684,451
Additions - 3,735 3,735
At 31 March 2025 616,679 71,507 688,186
Depreciation
At 1 April 2024 - 54,486 54,486
Charge for the year - 2,591 2,591
At 31 March 2025 - 57,077 57,077
Net book value
At 31 March 2025 616,679 14,430 631,109
At 31 March 2024 616,679 13,286 629,965
4 Debtors 2025 2024
£ £
Other debtors 590 -
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors - 1,006
Taxation and social security costs 6,683 7,877
Other creditors 5,666 2,394
12,349 11,277
6 Other information
W S MOORE (PROPERTIES) LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
Roshven
33 Tandlehill Road
Kilbarchan
Renfrewshire
PA10 2DD
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