John Moore Trading Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

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Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 11389907

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,524,656		2,445,540

			2,524,656		2,445,540
CURRENT ASSETS
Stocks	6	4,861,549		5,099,331
Debtors	7	2,366,906		2,156,462
Cash at bank and in hand		491,095		481,201

		7,719,550		7,736,994
Creditors: Amounts Falling Due Within One Year	8	(989,362 )		(683,452 )

NET CURRENT ASSETS (LIABILITIES)			6,730,188		7,053,542

TOTAL ASSETS LESS CURRENT LIABILITIES			9,254,844		9,499,082

Creditors: Amounts Falling Due After More Than One Year	9		(20,369 )		(31,647 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(257,931 )		(234,782 )

NET ASSETS			8,976,544		9,232,653

CAPITAL AND RESERVES
Called up share capital	11		1,000		1,000
Share premium account			5,840,131		5,840,131
Profit and Loss Account			3,135,413		3,391,522

SHAREHOLDERS' FUNDS			8,976,544		9,232,653

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John Moore Trading Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss S Moore

Director

9 December 2025

The notes on pages 4 to 8 form part of these financial statements.

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John Moore Trading Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

John Moore Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11389907 . The registered office is Ladford Covert Ladfordfields Industrial Estate, Seighford, Stafford, Staffordshire, ST18 9QG.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of steel and tractor parts is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of turnover 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. This is usually at the point when the goods have left the premises.

Interest receivable

Interest income is recognised using the effective interest method.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Freehold	2% on cost
Leasehold	2% on cost
Plant & Machinery	15% on reducing balance
Motor Vehicles	15% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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John Moore Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Stocks and Work in Progress

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.8. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.9. Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefits of its employees. Contributions are expensed as they become payable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 35 (2024: 34)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	36,977

As at 31 March 2025	36,977

Amortisation
As at 1 April 2024	36,977

As at 31 March 2025	36,977

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

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John Moore Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 April 2024	853,296	169,465	2,034,669	700,217
Additions	-	-	378,604	98,514
Disposals	-	-	-	(121,171 )

As at 31 March 2025	853,296	169,465	2,413,273	677,560

Depreciation
As at 1 April 2024	64,994	18,641	954,793	331,903
Provided during the period	12,061	3,389	218,772	103,928
Disposals	-	-	-	(70,052 )

As at 31 March 2025	77,055	22,030	1,173,565	365,779

Net Book Value
As at 31 March 2025	776,241	147,435	1,239,708	311,781

As at 1 April 2024	788,302	150,824	1,079,876	368,314


	Fixtures & Fittings	Total
	£	£
Cost
As at 1 April 2024	114,767	3,872,414
Additions	-	477,118
Disposals	-	(121,171 )

As at 31 March 2025	114,767	4,228,361

Depreciation
As at 1 April 2024	56,543	1,426,874
Provided during the period	8,733	346,883
Disposals	-	(70,052 )

As at 31 March 2025	65,276	1,703,705

Net Book Value
As at 31 March 2025	49,491	2,524,656

As at 1 April 2024	58,224	2,445,540

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	28,291	70,792

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John Moore Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Stocks

	2025	2024
	£	£
Finished goods	4,861,549	5,099,331

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,775,222	1,940,983
Prepayments and accrued income	169,623	101,274
Other debtors	9,805	3,700
Corporation tax recoverable assets	400,122	98,371
Amounts owed by associates	12,134	12,134

	2,366,906	2,156,462

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,053	22,401
Trade creditors	554,397	260,475
Other taxes and social security	64,744	55,234
VAT	281,803	258,240
Other creditors	15,118	22,914
Accruals and deferred income	64,247	64,188

	989,362	683,452

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	20,369	31,647

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,053	22,401
Later than one year and not later than five years	20,369	31,647

	29,422	54,048

	29,422	54,048

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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John Moore Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Other Commitments

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £315,000 (2024: £435,250).

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Directors	Miss S Moore
	Mrs S A Moore
	Mr N Moore

Secretary	Miss S Moore

Company Number	11389907

Registered Office	Ladford Covert Ladfordfields Industrial Estate
	Seighford
	Stafford
	Staffordshire
	ST18 9QG

Accountants	Deans
	Chartered Accountants
	Gibson House Hurricane Close
	Stafford
	Staffordshire
	ST16 1GZ