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Company Registration No. 07511910 (England and Wales)
J Moore Builders Limited Unaudited accounts for the year ended 31 January 2025
J Moore Builders Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J Moore Builders Limited Company Information for the year ended 31 January 2025
Directors
James Bryen Moore Bryen James Moore
Company Number
07511910 (England and Wales)
Registered Office
105 Witton Street Northwich Cheshire CW9 5DR United Kingdom
Accountants
Litke Wood & Co Limited 105 Witton Street Northwich Cheshire CW9 5DR
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J Moore Builders Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
15,000 
17,500 
Tangible assets
5
4,364 
6,051 
19,364 
23,551 
Current assets
Debtors
6
15,857 
18,045 
Cash at bank and in hand
26,154 
24,500 
42,011 
42,545 
Creditors: amounts falling due within one year
7
(22,055)
(23,944)
Net current assets
19,956 
18,601 
Total assets less current liabilities
39,320 
42,152 
Creditors: amounts falling due after more than one year
8
(3,989)
(8,521)
Net assets
35,331 
33,631 
Capital and reserves
Called up share capital
9
100 
100 
Profit and loss account
35,231 
33,531 
Shareholders' funds
35,331 
33,631 
For the year ending 31 January 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2025 and were signed on its behalf by
James Bryen Moore Director Company Registration No. 07511910
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J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
J Moore Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 07511910. The registered office is 105 Witton Street, Northwich, Cheshire, CW9 5DR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
20%
Computer equipment
33.33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
50,000 
At 31 January 2025
50,000 
Amortisation
At 1 February 2024
32,500 
Charge for the year
2,500 
At 31 January 2025
35,000 
Net book value
At 31 January 2025
15,000 
At 31 January 2024
17,500 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
8,565 
17,024 
600 
1,327 
27,516 
At 31 January 2025
8,565 
17,024 
600 
1,327 
27,516 
Depreciation
At 1 February 2024
6,046 
13,492 
600 
1,327 
21,465 
Charge for the year
888 
799 
- 
- 
1,687 
At 31 January 2025
6,934 
14,291 
600 
1,327 
23,152 
Net book value
At 31 January 2025
1,631 
2,733 
- 
- 
4,364 
At 31 January 2024
2,519 
3,532 
- 
- 
6,051 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
15,857 
18,045 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,900 
7,343 
VAT
7,291 
3,511 
Trade creditors
790 
6,243 
Taxes and social security
9,074 
6,847 
22,055 
23,944 
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J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,989 
8,521 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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