Moorcroft Controls Limited

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

Report to the directors on the preparation of the unaudited statutory accounts of Moorcroft Controls 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 Controls 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 Controls 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 Controls Limited and state those matters that we have agreed to state to the directors of Moorcroft Controls 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 Controls Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Moorcroft Controls 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 Controls Limited . You consider that Moorcroft Controls 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 Controls 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

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Moorcroft Controls Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 07424901

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		110,564		140,686

			110,564		140,686
CURRENT ASSETS
Debtors	5	399,873		215,594
Cash at bank and in hand		100,020		501,312

		499,893		716,906
Creditors: Amounts Falling Due Within One Year	6	(422,000 )		(411,957 )

NET CURRENT ASSETS (LIABILITIES)			77,893		304,949

TOTAL ASSETS LESS CURRENT LIABILITIES			188,457		445,635

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,099 )		(22,403 )

NET ASSETS			171,358		423,232

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			171,258		423,132

SHAREHOLDERS' FUNDS			171,358		423,232

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Moorcroft Controls 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.

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Moorcroft Controls Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Moorcroft Controls Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07424901 . 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. 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.

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: 10 (2024: 10)

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Moorcroft Controls Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	177,599	31,824	5,035	15,875	230,333

As at 31 March 2025	177,599	31,824	5,035	15,875	230,333

Depreciation
As at 1 April 2024	70,880	11,422	905	6,440	89,647
Provided during the period	21,344	5,100	504	3,174	30,122

As at 31 March 2025	92,224	16,522	1,409	9,614	119,769

Net Book Value
As at 31 March 2025	85,375	15,302	3,626	6,261	110,564

As at 1 April 2024	106,719	20,402	4,130	9,435	140,686

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	382,739	193,463
Amounts owed by group undertakings	2,462	2,462
Other debtors	14,672	19,669

	399,873	215,594

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	141,470	71,821
Amounts owed to group undertakings	5,000	5,000
Other creditors	152,527	170,350
Taxation and social security	123,003	164,786

	422,000	411,957

7. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	22,403	22,403
Deferred taxation	(5,304 )	(5,304 )

Balance at 31 March 2025	17,099	17,099

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Moorcroft Controls Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. 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

9. 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 £184 (2024: £196).

At the year end, £2,462 was owed to the company and £5,000 was owed by the company to other entities within the same group structure; all balances are unsecured, interest free and repayable on demand.

10. Ultimate Controlling Party

The company's ultimate controlling party is Moorcroft UK Group Limited by virtue of his ownership of 100% of the issued share capital in the company.

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