Registration number: 08037336

WR Moore & Sons Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

WR Moore & Sons Ltd

Company Information

Directors

Mr David John Moore Mr Kevin Raymond Moore Mr David Robert Moore Mr Edward William Moore Mr Lewis Michael Moore

Registered office

Satchfield Farm Woolsery Bideford Devon EX39 5PT

Accountants

Ward and Co Chartered Accountants West Penhill Farm Fremington Barnstaple Devon EX31 2NG

WR Moore & Sons Ltd

(Registration number: 08037336)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Biological assets	4	595,357	576,357
Tangible assets	5	2,316,018	1,996,599
		2,911,375	2,572,956
Current assets
Stock	6	420,695	474,020
Debtors	7	263,733	150,081
Cash at bank and in hand		1,055,765	948,101
		1,740,193	1,572,202
Creditors: Amounts falling due within one year	8	(634,137)	(476,394)
Net current assets		1,106,056	1,095,808
Total assets less current liabilities		4,017,431	3,668,764
Creditors: Amounts falling due after more than one year	8	(601,818)	(562,551)
Provisions for liabilities		(290,579)	(180,711)
Net assets		3,125,034	2,925,502
Capital and reserves
Called up share capital		250	250
Retained earnings		3,124,784	2,925,252
Shareholders' funds		3,125,034	2,925,502

For the financial year ending 31 March 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 September 2025 and signed on its behalf by:
 

WR Moore & Sons Ltd

(Registration number: 08037336)
Balance Sheet as at 31 March 2025

......................................... Mr David John Moore Director

......................................... Mr Kevin Raymond Moore Director

......................................... Mr David Robert Moore Director

......................................... Mr Edward William Moore Director

......................................... Mr Lewis Michael Moore Director

WR Moore & Sons Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Satchfield Farm
Woolsery
Bideford
Devon
EX39 5PT
England

These financial statements were authorised for issue by the Board on 18 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

WR Moore & Sons Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and buildings	Not depreciated
Tractors	15% reducing balance
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

WR Moore & Sons Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Stock

Stock are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stock are assessed for impairment. If stock are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

WR Moore & Sons Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

WR Moore & Sons Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Biological assets

	Dairy herd £
Cost or valuation
At 1 April 2024	595,357
At 31 March 2025	595,357
Amortisation
Carrying amount
At 31 March 2025	595,357
At 31 March 2024	576,357

5	Tangible assets

	Land and buildings £	Long leasehold property £	Tractors £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	933,804	13,401	436,300	1,426,638	17,703	2,827,846
Additions	206,498	-	-	306,439	-	512,937
Disposals	-	-	-	(83,467)	-	(83,467)
At 31 March 2025	1,140,302	13,401	436,300	1,649,610	17,703	3,257,316
Depreciation
At 1 April 2024	-	-	245,428	572,803	13,017	831,248
Charge for the year	-	-	28,630	141,516	1,171	171,317
Eliminated on disposal	-	-	-	(61,267)	-	(61,267)
At 31 March 2025	-	-	274,058	653,052	14,188	941,298
Carrying amount
At 31 March 2025	1,140,302	13,401	162,242	996,558	3,515	2,316,018
At 31 March 2024	933,804	13,401	190,872	853,835	4,687	1,996,599

6

Stock

	2025 £	2024 £
Closing stock	420,695	474,020

WR Moore & Sons Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Debtors

	2025 £	2024 £
Trade debtors	214,963	150,081
Other debtors	48,770	-
	263,733	150,081

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		38,992	26,156
Trade creditors		121,283	59,349
Taxation and social security		82,202	126,011
Accruals and deferred income		3,869	3,650
Other creditors		387,791	261,228
		634,137	476,394

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		601,818	562,551