MOR BUILDERS LIMITED

MOR BUILDERS LIMITED
Directors' Report
For the year ended 28 February 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 28 February 2025.

Principal activities

Principal activity of the company during the financial year was of builders.

Directors

The directors who served the company throughout the year were as follows:

Christopher WARREN

Derek TRAINER

Kevin KEENAN

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Christopher WARREN
Director

Date approved: 19 September 2025

MOR BUILDERS LIMITED
Statement of Financial Position
As at 28 February 2025

	Notes	2025 £	2024 £ (as restated)
Fixed assets
Tangible fixed assets	3	14,076	16,101
		14,076	16,101
Current assets
Debtors	4	8,304	3,659
Cash at bank and in hand		8,841	181
		17,145	3,840
Creditors: amount falling due within one year	5	(18,868)	(8,872)
Net current assets		(1,723)	(5,032)

Total assets less current liabilities		12,353	11,069
Creditors: amount falling due after more than one year	6	(9,661)	(13,174)
Provisions for liabilities	7	(2,294)	(3,059)
Net assets		398	(5,164)

Capital and reserves
Called up share capital	8	99	99
Profit and loss account		299	(5,263)
Shareholders' funds		398	(5,164)

For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 19 September 2025 and were signed on its behalf by:

-------------------------------
Christopher WARREN
Director

MOR BUILDERS LIMITED
Notes to the Financial Statements
For the year ended 28 February 2025

General Information

MOR BUILDERS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC760126, registration address 272 Bath Street, Glasgow, G2 4JR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Plant and Machinery	20% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 29 February 2024	-	17,565	17,565
Additions	2,000	-	2,000
Disposals	-	-	-
At 28 February 2025	2,000	17,565	19,565
Depreciation
At 29 February 2024	-	1,464	1,464
Charge for year	-	4,025	4,025
On disposals	-	-	-
At 28 February 2025	-	5,489	5,489
Net book values
Closing balance as at 28 February 2025	2,000	12,076	14,076
Opening balance as at 29 February 2024	-	16,101	16,101

The net book value of Motor Vehicles includes £ 12,076 (2024 £16,101) in respect of assets leased under finance leases or hire purchase contracts.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	5,949	0
PAYE & Social Security	2,355	0
VAT	0	3,659
	8,304	3,659

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	1,036	0
Accrued Expenses	750	0
Obligations under HP/Financial Leases	3,513	3,513
Directors' Current Accounts - KK	3,356	1,283
Directors Current Account - DT	1,751	2,183
Directors Current Account - CW	4,491	1,893
VAT	3,971	0
	18,868	8,872

Creditors: amount falling due after more than one year

	2025 £		2024 £
Obligations Under HP/Financial Leases	9,661		13,174
	9,661		13,174

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	2,294		3,059
	2,294		3,059

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
99 Class A shares of £1.00 each	99		99
	99		99

Registered Number: SC760126
Scotland
MOR BUILDERS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 29 February 2024 End date: 28 February 2025