ACCOUNTS - Final Accounts preparation

Registered number: 14392387

MOORE'S GROUP LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

MOORE'S GROUP LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MOORE'S GROUP LIMITED
FOR THE YEAR ENDED 31 OCTOBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Moore's Group Limited for the year ended 31 October 2024 which comprise 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 firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the director of Moore's Group Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Moore's Group Limited and state those matters that we have agreed to state to the director of Moore's Group Limited in this report in accordance with the requirements of 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 Moore's Group Limited and its director for our work or for this report.

It is your duty to ensure that Moore's Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Moore's Group Limited. You consider that Moore's Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Moore's Group 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 statutory financial statements.

Wellers

8 King Edward Street

Oxford

OX1 4HL

9 October 2025

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MOORE'S GROUP LIMITED

REGISTERED NUMBER: 14392387

BALANCE SHEET

AS AT 31 OCTOBER 2024

		2024		2023
Note		£		£

Fixed assets
Investments	3		50		50
			50		50
Current assets
Cash at bank and in hand	4	100		100
		100		100
Creditors: amounts falling due within one year	5	(50)		(50)
Net current assets			50		50
Total assets less current liabilities			100		100

Net assets			100		100

Capital and reserves
Called up share capital	100	100
	100	100

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MOORE'S GROUP LIMITED

REGISTERED NUMBER: 14392387

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2024

For the year ended 31 October 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Mr E J Moore

Director

Date: 9 October 2025

The notes on pages 4 to 5 form part of these financial statements.

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MOORE'S GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

1.	General information

Moore's Group Limited is a private company, limited by share capital, incorporated in England & Wales, registration number 14392387. The address of the registered office is 8 King Edward Street, Oxford, United Kingdom, OX1 4HL.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.3

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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MOORE'S GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

3.	Fixed asset investments

		Investments in associates
		£
	Cost or valuation
	At 1 November 2023	50
	At 31 October 2024	50

4.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	100	100
	100	100

5.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Other creditors	50	50
	50	50

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