A. MOOR & SONS LIMITED


Directors	A Moor
	H Moor
	I Moor
	R Moor


Company Secretary	R Moor


Registered Address	Springwell Barn Beck Street
	Digby
	Lincoln
	LN4 3NE


Registered Number	06532891 (England and Wales)

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing 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 transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing 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 transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	20
Plant and machinery	25	-
Fixtures and fittings	15	-

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	60,000	60,000
At 31 March 25	60,000	60,000
Amortisation and impairment
At 01 April 24	60,000	60,000
At 31 March 25	60,000	60,000
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	454,982	1,240,045	5,296	1,700,323
Additions	4,417	392,537	-	396,954
Disposals	-	(124,878)	-	(124,878)
At 31 March 25	459,399	1,507,704	5,296	1,972,399
Depreciation and impairment
At 01 April 24	128,936	730,590	2,944	862,470
Charge for year	11,023	134,359	353	145,735
On disposals	-	(76,946)	-	(76,946)
At 31 March 25	139,959	788,003	3,297	931,259
Net book value
At 31 March 25	319,440	719,701	1,999	1,041,140
At 31 March 24	326,046	509,455	2,352	837,853

5.	Stocks

	2025	2024
	£	£
Work in progress	169,414	52,192
Other stocks	28,100	32,489
Total	197,514	84,681

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	75,146	54,300
Other debtors	270,112	265,861
Total	345,258	320,161

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	161,361	175,157
Bank borrowings and overdrafts	289,442	307,960
Taxation and social security	112,047	96,030
Finance lease and HP contracts	120,395	91,436
Other creditors	306	3,350
Accrued liabilities and deferred income	1,130	2,620
Total	684,681	676,553


	The bank borrowings and finance lease liabilities are secured creditors.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	86,205	129,620
Other creditors	368,972	196,189
Total	455,177	325,809


	The bank borrowings and the other creditors which are finance lease liabilities are secured creditors.

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	489,367		287,626

10.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	180,425	125,821
Total	180,425	125,821

11.	Related party transactions
	I & R Moor (Directors) There was a loan to the directors, on which interest at the HMRC official rate of interest was charged. The loan had not been fully repaid. At the balance sheet date, the amount due from I & R Moor was £170,376 (2024 - £180,475)

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		1,041,140		837,853
			1,041,140		837,853
Current assets
Stocks	5	197,514		84,681
Debtors	6	345,258		320,161
		542,772		404,842
Creditors amounts falling due within one year	7	(684,681)		(676,553)
Net current assets (liabilities)			(141,909)		(271,711)
Total assets less current liabilities			899,231		566,142
Creditors amounts falling due after one year	8		(455,177)		(325,809)
Provisions for liabilities	10		(180,425)		(125,821)
Net assets			263,629		114,512
Capital and reserves
Called up share capital			110		100
Profit and loss account			263,519		114,412
Shareholders' funds			263,629		114,512