Company No: 07447778 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	126,543		100,350
Investment property	5	375,000		375,000
		501,543		475,350
Current assets
Stocks		37,061		53,736
Debtors	6	588,500		624,060
Cash at bank and in hand		126,760		137,446
		752,321		815,242
Creditors: amounts falling due within one year	7	( 400,141)		( 334,379)
Net current assets		352,180		480,863
Total assets less current liabilities		853,723		956,213
Creditors: amounts falling due after more than one year	8	( 97,220)		( 175,093)
Provision for liabilities		( 80,000)		( 73,000)
Net assets		676,503		708,120
Capital and reserves
Called-up share capital	9	100		100
Revaluation reserve		78,379		78,379
Profit and loss account		598,024		629,641
Total shareholder's funds		676,503		708,120

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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of C.J. Moore Limited (registered number: 07447778) were approved and authorised for issue by the Board of Directors on 08 October 2025. They were signed on its behalf by:

Mrs S L Moore Director

Mr C J Moore Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

C.J. Moore Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Sigma House Oak View Close, Edginswell Park, Torquay, TQ2 7FF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax.

The company recognises revenue based on its value of the service provided to date.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	4 years straight line
Office equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. The cost of finished goods and work in progress comprises of direct materials, and where applicable, direct labour and an attributable proportion of overheads that have been incurred in bringing the stocks to their present location and condition. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) 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.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	10		9

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2024	10,000		10,000
At 31 March 2025	10,000		10,000
Accumulated amortisation
At 01 April 2024	10,000		10,000
At 31 March 2025	10,000		10,000
Net book value
At 31 March 2025	0		0
At 31 March 2024	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2024	110,101		161,172		24,055		295,328
Additions	0		64,971		2,400		67,371
At 31 March 2025	110,101		226,143		26,455		362,699
Accumulated depreciation
At 01 April 2024	83,100		95,533		16,345		194,978
Charge for the financial year	5,591		32,383		3,204		41,178
At 31 March 2025	88,691		127,916		19,549		236,156
Net book value
At 31 March 2025	21,410		98,227		6,906		126,543
At 31 March 2024	27,001		65,639		7,710		100,350

5. Investment property

	Investment property
	£
Valuation
As at 01 April 2024	375,000
As at 31 March 2025	375,000

Valuation

The properties were revalued in the year to 31 March 2023 by the directors at their considered market value. There has been no formal valuation of the investment property undertaken by an independent valuer.

6. Debtors

	2025		2024
	£		£
Trade debtors	168		0
Amounts owed by Group undertakings	523,570		522,770
Amounts owed by directors	52,245		96,714
Prepayments and accrued income	12,517		4,576
	588,500		624,060

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	78,564		76,626
Trade creditors	99,150		72,732
Amounts owed to Group undertakings	64,242		43,300
Accruals	5,380		3,625
Taxation and social security	134,834		122,166
Obligations under finance leases and hire purchase contracts	10,740		7,936
Other creditors	7,231		7,994
	400,141		334,379

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	76,152		155,312
Obligations under finance leases and hire purchase contracts	21,068		19,781
	97,220		175,093

There are no amounts included above in respect of which any security has been given by the small entity.

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

10. Financial commitments

Commitments

Capital commitments are as follows:

	2025		2024
	£		£
Contracted for but not provided for:
Finance leases entered into	31,808		34,779

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	10,741		10,701
between one and five years	21,067		24,078
	31,808		34,779

11. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
As at 1 April	(96,714)		(38,917)
Advances to directors	(148,465)		(138,458)
Repayments	194,312		81,868
Interest charge	(1,378)		(1,208)
As at 31 March	(52,245)		(96,714)

12. Ultimate controlling party

Parent Company:

Len Roy Holdings Limited

Sigma House, Oak View Close, Torquay, United Kingdom, TQ2 7FF