08489430 false that of dentistry 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-03-31 http://www.companieshouse.gov.uk/cd:Director1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-03-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-03-31 http://www.companieshouse.gov.uk/cd:Director2 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:Director3 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-03-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-03-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-03-31 http://www.companieshouse.gov.uk/2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2024-03-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/2025-03-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2024-03-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08489430
Moorcastle Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
Prepared By:
Staffer Mayled & Co Ltd
46-48
Station Road
Cardiff
CF14 5LU

Moorcastle Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
DIRECTORS
Craig Lewis (resigned 23/5/2025)
Dr Nitin Duggal (appointed 23/5/2025)
Dr Christopher John James Truman (appointed 23/5/2025)
SECRETARY
Angharad Beth Lewis (resigned 23/5/2025)
REGISTERED OFFICE
Henstaff Court
Llantrisant Road
Pontyclun
CF72 8NG
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08489430
ACCOUNTANTS
Staffer Mayled & Co Ltd
46-48
Station Road
Cardiff
CF14 5LU

Moorcastle Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Strategic Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Moorcastle Ltd

BALANCE SHEET AT 31/03/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 2 |  |  |  | 7,509 |  |  |  | 37,881
Tangible assets |  | 3 |  |  |  | 636,864 |  |  |  | 665,658
Investment Assets |  | 4 |  |  |  | 17,000 |  |  |  | 17,000
|  |  |  |  |  | 661,373 |  |  |  | 720,539
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 24,635 |  |  |  | 3,869 |  |
Debtors |  | 7 |  | 141,684 |  |  |  | 130,916 |  |
Cash at bank and in hand |  |  |  | 608,817 |  |  |  | 451,591 |  |
|  |  |  | 775,136 |  |  |  | 586,376 |  |
CREDITORS: Amounts falling due within one year |  | 8 |  | 753,272 |  |  |  | 259,261 |  |
NET CURRENT ASSETS |  |  |  |  |  | 21,864 |  |  |  | 327,115
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 683,237 |  |  |  | 1,047,654
CREDITORS: Amounts falling due after more than one year |  | 9 |  |  |  | - |  |  |  | 359,595
PROVISIONS FOR LIABILITIES AND CHARGES |  | 11 |  |  |  | 13,549 |  |  |  | 16,977
NET ASSETS |  |  |  |  |  | 669,688 |  |  |  | 671,082
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 12 |  |  |  | 10 |  |  |  | 10
Profit and loss account |  |  |  |  |  | 669,678 |  |  |  | 671,072
SHAREHOLDERS' FUNDS |  |  |  |  |  | 669,688 |  |  |  | 671,082
For the year ending 31/03/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 07/10/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Dr Nitin Duggal (appointed 23/5/2025) |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Moorcastle Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2025

1. ACCOUNTING POLICIES

1a. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildings |  | reducing balance 2%
Plant and Machinery |  | reducing balance 25%

1b. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 10 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

1f. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.

Moorcastle Ltd

2. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/04/2024 |  | 303,601 |  | 303,601
At 31/03/2025 |  | 303,601 |  | 303,601
Depreciation |  |  |  |
At 01/04/2024 |  | 265,720 |  | 265,720
For the year |  | 30,372 |  | 30,372
At 31/03/2025 |  | 296,092 |  | 296,092
Net Book Amounts |  |  |  |
At 31/03/2025 |  | 7,509 |  | 7,509
At 31/03/2024 |  | 37,881 |  | 37,881

3. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Land And |  | Plant and |  |
|  | Buildings |  | Machinery |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/04/2024 |  | 506,586 |  | 276,518 |  | 783,104
Additions |  | - |  | 6,105 |  | 6,105
At 31/03/2025 |  | 506,586 |  | 282,623 |  | 789,209
Depreciation |  |  |  |  |  |
At 01/04/2024 |  | 77,367 |  | 183,815 |  | 261,182
For the year |  | 10,152 |  | 24,747 |  | 34,899
At 31/03/2025 |  | 87,519 |  | 208,562 |  | 296,081
Net Book Amounts |  |  |  |  |  |
At 31/03/2025 |  | 419,067 |  | 74,061 |  | 493,128
At 31/03/2024 |  | 429,219 |  | 92,703 |  | 521,922

4. FINANCIAL ASSETS |  |  |  |
|  | Other |  |
|  | Investments |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/04/2024 |  | 17,000 |  | 17,000
At 31/03/2025 |  | 17,000 |  | 17,000
Amortisation |  |  |  |
Net Book Amounts |  |  |  |
At 31/03/2025 |  | 17,000 |  | 17,000
At 31/03/2024 |  | 17,000 |  | 17,000

Moorcastle Ltd

5. INVESTMENT PROPERTIES |  |  |  |
|  | Investment |  |
|  | Properties |  | Total
|  | £ |  | £
Fair value |  |  |  |
At 01/04/2024 |  | 143,736 |  | 143,736
At 31/03/2025 |  | 143,736 |  | 143,736

6. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 24,635 |  | 3,869
|  |  |  | 24,635 |  | 3,869

7. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 895 |  | 859
Amounts due from group companies |  |  |  | 132,956 |  | 127,705
Prepayments |  |  |  | 7,833 |  | 2,352
|  |  |  | 141,684 |  | 130,916

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 56,703 |  | 53,519
PAYE control |  |  |  | 2,995 |  | 940
Directors current account |  |  |  | - |  | 768
Loans |  |  |  | 607,314 |  | 3,599
Credit card |  |  |  | 10,397 |  | 25,969
Hire purchase |  |  |  | 962 |  | 17,001
Trade creditors |  |  |  | 23,950 |  | 17,372
Patient charges |  |  |  | 50,951 |  | 140,093
|  |  |  | 753,272 |  | 259,261

Moorcastle Ltd

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Loans >1yr |  |  |  | - |  | 315,371
Hire purchase >1yr |  |  |  | - |  | 44,224
|  |  |  | - |  | 359,595
On 06/12/2024 the company entered into a hire purchase agreement of 24 payments of £45.79. On 29/11/2024 the company entered into a loan agreement of 36 fixed payments of £2,212.14. On 20/7/2022 the company entered into interest only mortgage agreement of 414 payments of £403.74. On 27/1/2022 the company entered into interest only mortgage agreement of 420 payments of £463.93. All credit agreements listed above were settled by 23/5/2025.

10. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 7 |  | 7

11. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 13,549 |  | 16,977
|  |  |  | 13,549 |  | 16,977

12. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
10 Ordinary shares of £1 each |  |  |  | 10 |  | 10
|  |  |  | 10 |  | 10

13. CONTROLLING PARTY
The controlling party at the 31 March 2025 was Moorcastle Investments Ltd. Reg no.13561643