REGISTERED NUMBER: 13006148 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Moorview Group Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

331,663

331,663

Investments

5

590,184

590,184

921,847

921,847

CURRENT ASSETS

Debtors

6

6,852

5,772

Cash at bank

543

4,385

7,395

10,157

CREDITORS

Amounts falling due within one year

7

310,692

260,903

NET CURRENT LIABILITIES

(303,297

)

(250,746

)

TOTAL ASSETS LESS CURRENT LIABILITIES

618,550

671,101

CREDITORS

Amounts falling due after more than one year

8

556,610

612,506

NET ASSETS

61,940

58,595

CAPITAL AND RESERVES

Called up share capital

14

14

Retained earnings

61,926

58,581

SHAREHOLDERS' FUNDS

61,940

58,595

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:

Mr D H Price - Director

1.	STATUTORY INFORMATION

Moorview Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13006148

Registered office:

Ebenezer House

Ryecroft

Newcastle-under-Lyme

Staffordshire

ST5 2BE

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.

Preparation of consolidated financial statements

The financial statements contain information about Moorview Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 June 2024

and 31 May 2025

331,663

NET BOOK VALUE

At 31 May 2025

331,663

At 31 May 2024

331,663

Freehold property is not being depreciated within the accounts under the agreement from the directors.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 June 2024

and 31 May 2025

590,184

NET BOOK VALUE

At 31 May 2025

590,184

At 31 May 2024

590,184

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

6,772

5,772

Other debtors

80

-

6,852

5,772

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

248,849

198,349

Taxation and social security

785

1,495

Other creditors

61,058

61,059

310,692

260,903

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

189,000

189,000

Other creditors

367,610

423,506

556,610

612,506

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

189,000

189,000

The mortgage creditor is secured against the properties of which it relates too.

10.	RELATED PARTY DISCLOSURES

At the year end 31st May 2025 the following amounts were outstanding to related Companies:

D.P. Skip Hire Limited is owed £248,849 (2024: £198,348)

D Price & Sons Limited owes £6,772 (2024: £5,772)