MOORE PROFESSIONAL LIMITED


Directors	MOORE, Jade Louise
	MOORE, Trevor Philip


Company Secretary	JACOBSEN, Helle Vibeke


Registered Address	Wildwood Maidstone Road
	Seal
	Sevenoaks
	TN15 0EH


Registered Number	08482320 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		55,623		70,610
Investments	5		500,000		500,000
Investment property	4		2,308,669		351,818
			2,864,292		922,428
Current assets
Debtors	6	19,302		9,941
Cash at bank and on hand		70,051		640,223
		89,353		650,164
Creditors amounts falling due within one year	7	(944,065)		(151,972)
Net current assets (liabilities)			(854,712)		498,192
Total assets less current liabilities			2,009,580		1,420,620
Net assets			2,009,580		1,420,620
Capital and reserves
Profit and loss account			2,009,580		1,420,620
Shareholders' funds			2,009,580		1,420,620

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 November 2025, and are signed on its behalf by:

MOORE, Jade Louise
Director
Registered Company No. 08482320

MOORE PROFESSIONAL LIMITED

Notes to the Financial Statements
for the year ended 30 April 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 rendering of services
	Revenue 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.

	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.

	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)
Plant and machinery	-	10
Fixtures and fittings	25	-
Vehicles	33	-
Office Equipment	-	3

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees
	The average number of employees includes two directors.


		2025		2024
	Average number of employees during the year	5		4

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 May 24	1,006	80,207	82,377	28,279	191,869
Additions	201	-	9,686	5,921	15,808
Disposals	-	(28,526)	-	-	(28,526)
At 30 April 25	1,207	51,681	92,063	34,200	179,151
Depreciation and impairment
At 01 May 24	101	49,642	55,021	16,495	121,259
Charge for year	107	9,342	8,439	7,136	25,024
On disposals	-	(22,755)	-	-	(22,755)
At 30 April 25	208	36,229	63,460	23,631	123,528
Net book value
At 30 April 25	999	15,452	28,603	10,569	55,623
At 30 April 24	905	30,565	27,356	11,784	70,610

4.	Investment property


		£
	Fair value at 01 May 24	351,818
	Additions	1,956,851
	At 30 April 25	2,308,669

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 May 24	500,000	500,000
At 30 April 25	500,000	500,000
Net book value
At 30 April 25	500,000	500,000
At 30 April 24	500,000	500,000

	Notes
	¹Other investments other than loans

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	11,161	6,323
Other debtors	-	371
Prepayments and accrued income	8,141	3,247
Total	19,302	9,941

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	10,174	2,989
Bank borrowings and overdrafts	3,577	-
Taxation and social security	79,678	84,418
Other creditors	834,157	46,775
Accrued liabilities and deferred income	16,479	17,790
Total	944,065	151,972