REGISTERED NUMBER: 08437279 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MOYES & SCOTT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Moyes

N Scott

SECRETARY:

Mrs B R Moyes

REGISTERED OFFICE:

124 Thorpe Road

Norwich

Norfolk

NR1 1RS

REGISTERED NUMBER:

08437279 (England and Wales)

ACCOUNTANTS:

Sexty & Co

Chartered Certified Accountants

124 Thorpe Road

Norwich

Norfolk

NR1 1RS

FIXED ASSETS

Tangible assets

4

1,492

2,549

Investments

5

670,932

649,060

672,424

651,609

CURRENT ASSETS

Debtors

6

27,275

30,444

Cash at bank

116,322

88,549

143,597

118,993

CREDITORS

Amounts falling due within one year

7

96,376

65,930

NET CURRENT ASSETS

47,221

53,063

TOTAL ASSETS LESS CURRENT LIABILITIES

719,645

704,672

PROVISIONS FOR LIABILITIES

10,700

47,000

NET ASSETS

708,945

657,672

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

708,845

657,572

SHAREHOLDERS' FUNDS

708,945

657,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

M J Moyes - Director

N Scott - Director

1.	STATUTORY INFORMATION

Moyes & Scott Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 33% on cost

Office equipment - 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

18,601

Additions

724

At 31 March 2025

19,325

DEPRECIATION

At 1 April 2024

16,052

Charge for year

1,781

At 31 March 2025

17,833

NET BOOK VALUE

At 31 March 2025

1,492

At 31 March 2024

2,549

Plant and machinery includes computer equipment and office equipment.

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

649,060

Additions

398,147

Disposals

(233,046

)

Revaluations

(143,229

)

At 31 March 2025

670,932

NET BOOK VALUE

At 31 March 2025

670,932

At 31 March 2024

649,060

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2025

42,987

Cost

627,945

670,932

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,209

Other debtors

27,275

27,235

27,275

30,444

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

90,000

59,000

Other creditors

6,376

6,930

96,376

65,930

8.

RESERVES

Included within retained earnings are £32,287 of non distributable reserves.