Moore Weston Accountants Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05619914 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Moore Weston Accountants Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J N Jones

REGISTERED OFFICE:

Falcon House

High Street

Littlebury

Saffron Walden

CB11 4TD

REGISTERED NUMBER:

05619914 (England and Wales)

ACCOUNTANTS:

Moore Weston Accountants Ltd

Chartered Accountants

Falcon House

High Street

Littlebury

Saffron Walden

CB11 4TD

FIXED ASSETS

Tangible assets

4

23,132

30,714

CURRENT ASSETS

Debtors

101,957

96,684

Cash at bank

4,198

5,389

106,155

102,073

CREDITORS

Amounts falling due within one year

15,548

9,239

NET CURRENT ASSETS

90,607

92,834

TOTAL ASSETS LESS CURRENT
LIABILITIES

113,739

123,548

CREDITORS

Amounts falling due after more than one
year

(7,288

)

(18,838

)

PROVISIONS FOR LIABILITIES

(4,395

)

(5,836

)

NET ASSETS

102,056

98,874

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

101,956

98,774

SHAREHOLDERS' FUNDS

102,056

98,874

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Profit and Loss Account and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2025 and were signed by:

Mrs J N Jones - Director

1.	STATUTORY INFORMATION

Moore Weston Accountants Limited 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 represents net invoiced sales of services, excluding VAT, of work in the period under contracts to supply services to third parties. It includes the relevant proportion of contract value fo performance up to the period end.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

51,394

DEPRECIATION

At 1 April 2024

20,680

Charge for year

7,582

At 31 March 2025

28,262

NET BOOK VALUE

At 31 March 2025

23,132

At 31 March 2024

30,714

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

30,367

DEPRECIATION

At 1 April 2024

7,592

Charge for year

5,694

At 31 March 2025

13,286

NET BOOK VALUE

At 31 March 2025

17,081

At 31 March 2024

22,775

5.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

Amounts falling due within one year or on demand:

Bank loans

-

1,852

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

4,444

31.3.25

31.3.24

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

3,462

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

Mrs J N Jones

Balance outstanding at start of year

71,000

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

71,000

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs J N Jones.