| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| MOORE BUILDING ENTERPRISES LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 MARCH 2025 |
| FOR |
| MOORE BUILDING ENTERPRISES LIMITED |
| MOORE BUILDING ENTERPRISES LIMITED (REGISTERED NUMBER: 03125009) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| For The Year Ended 31 March 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| MOORE BUILDING ENTERPRISES LIMITED |
| COMPANY INFORMATION |
| For The Year Ended 31 March 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Business Advisors & Accountants |
| Equinox House |
| Clifton Park, Shipton Road |
| York |
| YO30 5PA |
| MOORE BUILDING ENTERPRISES LIMITED (REGISTERED NUMBER: 03125009) |
| BALANCE SHEET |
| 31 March 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 10 |
| Retained earnings |
| 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. |
| MOORE BUILDING ENTERPRISES LIMITED (REGISTERED NUMBER: 03125009) |
| BALANCE SHEET - continued |
| 31 March 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| MOORE BUILDING ENTERPRISES LIMITED (REGISTERED NUMBER: 03125009) |
| NOTES TO THE FINANCIAL STATEMENTS |
| For The Year Ended 31 March 2025 |
| 1. | STATUTORY INFORMATION |
| Moore Building Enterprises Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Stocks |
| Work in progress is valued at the lower of cost and net realisable value. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. |
| 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. |
| MOORE BUILDING ENTERPRISES LIMITED (REGISTERED NUMBER: 03125009) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 April 2024 |
| and 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 April 2024 |
| Additions |
| Revaluations | (76,000 | ) |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| Fair value at 31 March 2025 is represented by: |
| £ |
| Valuation in 2016 | 446,415 |
| Valuation in 2017 | 638,619 |
| Valuation in 2018 | 1,182,845 |
| Valuation in 2019 | 209,783 |
| Valuation in 2020 | 261,055 |
| Valuation in 2021 | 268,803 |
| Valuation in 2022 | 607,000 |
| Valuation in 2023 | (82,000 | ) |
| Valuation in 2024 | (76,000 | ) |
| Valuation in 2025 | (76,000 | ) |
| Cost | 6,589,480 |
| 9,970,000 |
| MOORE BUILDING ENTERPRISES LIMITED (REGISTERED NUMBER: 03125009) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2025 |
| 5. | INVESTMENT PROPERTY - continued |
| If Investment property had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 6,589,480 | 6,489,480 |
| Investment property was valued on an open market basis basis on 31 March 2025 by the directors. . |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| Other creditors |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 415,210 | 479,261 |
| MOORE BUILDING ENTERPRISES LIMITED (REGISTERED NUMBER: 03125009) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| For The Year Ended 31 March 2025 |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts | 37,067 | 42,841 |
| The bank loans and overdrafts are secured by first legal charge over the leasehold and freehold property and an unlimited debenture from the company. |
| Hire purchase balances are secured against the relevant asset. |
| 10. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 April 2024 |
| Transfer | (57,000 | ) |
| At 31 March 2025 |