REGISTERED NUMBER: 12432642 (England and Wales)

MOAT HOUSE PROPERTIES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

J E Coleman

Miss S A Flint

REGISTERED OFFICE:

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

REGISTERED NUMBER:

12432642 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Tangible assets

4

14,484

2,428

Investment property

5

-

643,842

14,484

646,270

CURRENT ASSETS

Debtors

6

111,421

198,107

Cash at bank

402

843

111,823

198,950

CREDITORS

Amounts falling due within one year

7

12,158

726,354

NET CURRENT ASSETS/(LIABILITIES)

99,665

(527,404

)

TOTAL ASSETS LESS CURRENT LIABILITIES

114,149

118,866

PROVISIONS FOR LIABILITIES

14,872

14,872

NET ASSETS

99,277

103,994

CAPITAL AND RESERVES

Called up share capital

8

1

1

Other reserves

-

53,831

Retained earnings

99,276

50,162

SHAREHOLDERS' FUNDS

99,277

103,994

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

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 10 September 2025 and were signed on its behalf by:

J E Coleman - Director

1.	STATUTORY INFORMATION

Moat House Properties 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2024

6,509

-

6,509

Additions

1,277

15,794

17,071

At 31 January 2025

7,786

15,794

23,580

DEPRECIATION

At 1 February 2024

4,081

-

4,081

Charge for year

2,054

2,961

5,015

At 31 January 2025

6,135

2,961

9,096

NET BOOK VALUE

At 31 January 2025

1,651

12,833

14,484

At 31 January 2024

2,428

-

2,428

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

643,842

Disposals

(643,842

)

At 31 January 2025

-

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

643,842

Fair value at 31 January 2025 is represented by:

£

Valuation in 2023

53,831

If the investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

590,011

590,011

The investment property was valued on an open market basis on 31 January 2023 by the company director. .

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

300

3,018

Prepayments and accrued income

1,121

2,589

1,421

5,607

Amounts falling due after more than one year:

Other debtors

110,000

192,500

Aggregate amounts

111,421

198,107

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

11,123

9,922

Social security and other taxes

(1

)

1

Directors' current accounts

170

712,763

Accruals and deferred income

866

3,668

12,158

726,354

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1