02794354falseWater Services & Engineering2024-03-012025-02-28http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:CompanySecretary12024-03-012025-02-28http://www.companieshouse.gov.uk/pt:PlantMachinery2024-02-29http://www.companieshouse.gov.uk/pt:ShareCapital2024-02-29http://www.companieshouse.gov.uk/cd:Director12024-03-012025-02-28http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2024-02-29http://www.companieshouse.gov.uk/pt:PlantMachinery2025-02-28http://www.companieshouse.gov.uk/pt:ShareCapital2025-02-28http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2025-02-28http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2024-02-29http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2025-02-28http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-03-012025-02-28http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-03-012025-02-28http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-03-012025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-02-28http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-02-29http://www.companieshouse.gov.uk/2024-03-012025-02-28http://www.companieshouse.gov.uk/2024-02-29http://www.companieshouse.gov.uk/cd:FRS1022024-03-012025-02-28http://www.companieshouse.gov.uk/2025-02-28http://www.companieshouse.gov.uk/cd:FullAccounts2024-03-012025-02-28http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-03-012025-02-28iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 02794354
Simon Moore Engineering Limited
ACCOUNTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Simon Moore Engineering Limited
ACCOUNTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
DIRECTORS
Rosalind Clapp
SECRETARY
Nicola Claydon
REGISTERED OFFICE
The Lodge
Park Road
Shepton Mallet
Somerset
BA4 5BS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 02794354
Simon Moore Engineering Limited
ACCOUNTS
FOR THEYEARENDED28 FEBRUARY 2025
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Simon Moore Engineering Limited
BALANCE SHEET AT 28 February 2025
20252024
Notes££
FIXED ASSETS
Tangible assets3122,864104,022
Investment Assets4150150
123,014104,172
CURRENT ASSETS
Stock192,714192,714
Debtors6190,691255,496
Cash at bank and in hand202,096262,788
585,501710,998
CREDITORS: Amounts falling due within one year7196,711219,145
NET CURRENT ASSETS388,790491,853
TOTAL ASSETS LESS CURRENT LIABILITIES511,804596,025
PROVISIONS FOR LIABILITIES AND CHARGES830,71625,827
NET ASSETS481,088570,198
CAPITAL AND RESERVES
Called up share capital95050
Capital redemption reserve105050
Profit and loss account480,988570,098
SHAREHOLDERS' FUNDS481,088570,198
For the year ending 28 February 2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20 November 2025 and signed on their behalf by
.............................
Rosalind Clapp
Director
Simon Moore Engineering Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesstraight line 25%
Plant and Machineryreducing balance 15%
Commercial Vehiclesreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.
Simon Moore Engineering Limited
2. EMPLOYEES
20252024
No.No.
Average number of employees1210
3. TANGIBLE FIXED ASSETS
Short LeaseholdPlant andCommercial
PropertiesMachineryVehiclesTotal
££££
Cost
At 1 March 202417,80145,000248,016310,817
Additions-20,41136,65857,069
At 28 February 202517,80165,411284,674367,886
Depreciation
At 1 March 202417,08839,610150,097206,795
For the year7133,87033,64438,227
At 28 February 202517,80143,480183,741245,022
Net Book Amounts
At 28 February 2025-21,931100,933122,864
At 29 February 20247135,39097,919104,022
4. FINANCIAL ASSETS
Other
InvestmentsTotal
££
Cost
At 1 March 2024150150
At 28 February 2025150150
Amortisation
Net Book Amounts
At 28 February 2025150150
At 29 February 2024150150
Simon Moore Engineering Limited
5. STOCK 20252024
££
Stock comprises:
Stock192,714192,714
192,714192,714
6. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors184,991246,639
Other debtors-1,500
Prepayments5,7007,357
190,691255,496
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax42,31361,044
VAT35,75438,355
PAYE control35,18338,377
Directors current account1,2881,288
Trade creditors71,16874,599
Accruals11,0055,482
196,711219,145
8. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation30,71625,827
30,71625,827
Simon Moore Engineering Limited
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
50 Ordinary shares of £1 each5050
5050
10. OTHER RESERVES 20252024
££
Capital redemption reserve5050
5050