Moor Park Developments Ltd Accounts


						Registered number
						09960014


	Moor Park Developments Ltd
	Filleted Accounts
	31 January 2025



at	31 January 2025
Company No.		09960014
			Notes		2025		2024
					£		£
Fixed assets


	Investment property		4		3,410,000		3,410,000

					3,410,000		3,410,000
Current assets

	Debtors		5	10,534		4,834

	Cash at bank and in hand			83,366		90,463
				93,900		95,297
Creditors: Amount falling due within one year			6	(2,500,498)	()	(2,552,339)	()
Net current liabilities					(2,406,598)		(2,457,042)
Total assets less current liabilities					1,003,402		952,958

Provisions for liabilities
	Deferred taxation				(220,725)		(220,725)

Net assets					782,677		732,233

Capital and reserves
	Called up share capital				100		100

	Fair value reserve		7		662,176		662,176

	Profit and loss account		7		120,401		69,957

Total equity					782,677		732,233



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 January 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 05 September 2025 and signed on its behalf by:
D.J. Patel
Director
05 September 2025

for the year ended 31 January 2025

General information

Moor Park Developments Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09960014

Its registered office is:

3 Penrose Mead

Writtle

Chelmsford

England

CM1 3GD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 February 2024	3,410,000



		At 31 January 2025	3,410,000

5	Debtors
			2025	2024
			£	£
		Trade debtors	2,482	1,000





		Other debtors	8,052	3,834

			10,534	4,834

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£




		Trade creditors	1,526	1,757
		Amounts owed to associated companies	2,076,261	2,136,261
		Corporation tax payable	16,815	13,665
		Directors loan account	19,860	19,261
		Shareholders' loan	368,041	368,040
		Other creditors	17,995	13,355

			2,500,498	2,552,339

7	Fair value reserve
			Fair Value Reserve	Total other reserves
			£	£

		Gain on revaluation of property	882,901	882,901
		Deferred taxation	(220,725)	(220,725)

		At 31 January 2024 and 1 February 2024	662,176	662,176



		At 31 January 2025	662,176	662,176

		Fair value reserve - reflects the revaluation of investment property.


		Profit and loss account - includes all current and prior period retained profits and losses.

8	Related party disclosures


		The directors have granted interest free loans to the company. As at 31 January 2025, the company owed £19,860 (2024: £15,427) to the directors. There is no fixed repayment term for this loan.
		At the balance sheet date, the following balances were outstanding in respect of companies where the directors have beneficial interest and where the company directors are also the directors:
		Creditors	2025	2024
			£	£
		Ringdale Limited	991,261	1,051,261
		DRV Candish Limited	130,000	130,000
		Davenport Manor NH Limited	955,000	955,000
			2,076,261	2,136,261

		The amounts due are interest free and there are no specific terms of repayment.