xbrl

08489430falsethat of dentistry2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/cd:Director32024-04-012025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-03-31iso4217:GBPxbrli:sharesxbrli: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


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


ACCOUNTS
FOR THEYEARENDED31/03/2025



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		-


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




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.




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




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




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




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




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




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




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




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