REGISTERED NUMBER: 04496274 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

J. Moran Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J E Moran

N K Moran

P Moran

SECRETARY:

Mrs J E Moran

REGISTERED OFFICE:

First Floor

Teesview Sabatier Close

Thornaby

Stockton on Tees

TS17 6EW

REGISTERED NUMBER:

04496274 (England and Wales)

ACCOUNTANTS:

Frank Brown & Walford

Tees View

Sabatier Close

Stockton

TS17 6EW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

272,809

192,555

272,809

192,555

CURRENT ASSETS

Stocks

227,812

248,081

Debtors

6

830,619

736,421

Cash at bank and in hand

433,276

390,274

1,491,707

1,374,776

CREDITORS

Amounts falling due within one year

7

188,723

126,290

NET CURRENT ASSETS

1,302,984

1,248,486

TOTAL ASSETS LESS CURRENT LIABILITIES

1,575,793

1,441,041

PROVISIONS FOR LIABILITIES

57,024

35,462

NET ASSETS

1,518,769

1,405,579

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,518,669

1,405,479

1,518,769

1,405,579

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 24 December 2025 and were signed on its behalf by:

Mrs J E Moran - Director

1.	STATUTORY INFORMATION

J. Moran 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets

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.

Tangible fixed assets

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

Land and buildings

-

5% on cost

Plant and machinery etc

-

33% on reducing balance and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

11,100

AMORTISATION

At 1 April 2024

and 31 March 2025

11,100

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

29,727

602,532

632,259

Additions

-

152,614

152,614

Disposals

-

(6,000

)

(6,000

)

At 31 March 2025

29,727

749,146

778,873

DEPRECIATION

At 1 April 2024

22,139

417,565

439,704

Charge for year

1,487

64,873

66,360

At 31 March 2025

23,626

482,438

506,064

NET BOOK VALUE

At 31 March 2025

6,101

266,708

272,809

At 31 March 2024

7,588

184,967

192,555

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

189,958

166,634

Other debtors

640,661

569,787

830,619

736,421

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

136,693

52,254

Taxation and social security

24,281

49,795

Other creditors

27,749

24,241

188,723

126,290

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

P Moran

Balance outstanding at start of year

426,288

432,300

Amounts advanced

54,000

-

Amounts repaid

-

(6,012

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

480,288

426,288