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Registered number: 05100420
Moorcroft Electrical Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Moorcroft Electrical Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Moorcroft Electrical Limited
Accountant's Report
For The Year Ended 31 March 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Moorcroft Electrical Limited for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Moorcroft Electrical Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Moorcroft Electrical Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Moorcroft Electrical Limited and state those matters that we have agreed to state to the directors of Moorcroft Electrical Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moorcroft Electrical Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Moorcroft Electrical Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Moorcroft Electrical Limited . You consider that Moorcroft Electrical Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Moorcroft Electrical Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24 September 2025

Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
B90 3LU
Page 1
Page 2
Moorcroft Electrical Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05100420

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 29,442 |  | 54,588
|  |  | 29,442 |  | 54,588
CURRENT ASSETS
Debtors | 5 | 352,672 |  | 233,538 |
Cash at bank and in hand |  | 175,363 |  | 237,201 |
|  | 528,035 |  | 470,739 |
Creditors: Amounts Falling Due Within One Year | 6 | (299,884 ) |  | (221,045 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 228,151 |  | 249,694
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 257,593 |  | 304,282
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,141 ) |  | (10,223 )
NET ASSETS |  |  | 253,452 |  | 294,059
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 253,352 |  | 293,959
SHAREHOLDERS' FUNDS |  |  | 253,452 |  | 294,059

Page 2
Page 3
Moorcroft Electrical Limited
Balance Sheet (continued)
As At 31 March 2025
For the 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.
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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 24 September 2025 and were signed on its behalf by:

Mr A J Bilbrough Director | Mr C J Eustace Director
24 September 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Moorcroft Electrical Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Moorcroft Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05100420 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 10% on cost
Computer Equipment | 20% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Moorcroft Electrical Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 10)
8 10
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2024 | 12,441 | 143,791 | 3,746 | 4,299 | 164,277
Additions | 1,071 | - | - | 2,116 | 3,187
Disposals | - | (54,992 ) | - | - | (54,992 )
As at 31 March 2025 | 13,512 | 88,799 | 3,746 | 6,415 | 112,472
Depreciation
As at 1 April 2024 | 1,770 | 102,198 | 3,264 | 2,457 | 109,689
Provided during the period | 2,196 | 6,280 | 55 | 2,021 | 10,552
Disposals | - | (37,211 ) | - | - | (37,211 )
As at 31 March 2025 | 3,966 | 71,267 | 3,319 | 4,478 | 83,030
Net Book Value
As at 31 March 2025 | 9,546 | 17,532 | 427 | 1,937 | 29,442
As at 1 April 2024 | 10,671 | 41,593 | 482 | 1,842 | 54,588

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | - |  | 7,371

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 333,527 |  | 210,128
Amounts owed by group undertakings | 16,468 |  | 7,156
Other debtors | 2,677 |  | 16,254
| 352,672 |  | 233,538

Page 5
Page 6
Moorcroft Electrical Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 772
Trade creditors | 200,000 |  | 116,652
Other creditors | 42,440 |  | 42,200
Taxation and social security | 57,444 |  | 61,421
| 299,884 |  | 221,045

7. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 772

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 April 2024 | 10,223 | 10,223
Deferred taxation | (6,082 ) | (6,082 )
Balance at 31 March 2025 | 4,141 | 4,141

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
98 Ordinary Shares of £ 1 each | 98 |  | 98
1 Ordinary A shares of £ 1 each | 1 |  | 1
1 Ordinary B shares of £ 1 each | 1 |  | 1
| 100 |  | 100

10. Related Party Transactions
The directors of the company have loaned the company money which is unsecured, interest free, and repayable on demand. At the end of the year the outstanding amounts totalled £350 (2024: £332).
At the year end, £16,468 was owed to the company from companies in the same group structure; all balances are unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Moorcroft Group UK Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 6