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REGISTERED NUMBER: 09360781 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Moor Hall Construction Limited

Moor Hall Construction Limited (Registered number: 09360781)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Moor Hall Construction Limited

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mrs T A Bell

| Mr A J Bell

| SECRETARY: | Miss E E Speksnijder

| REGISTERED OFFICE: | Blythe Hall

| Blythe Lane

| Lathom

| Ormskirk

| Lancashire

| L40 5TY

| REGISTERED NUMBER: | 09360781 (England and Wales)

| AUDITORS: | Azets Audit Services

| 8 Pittman Court

| Pittman Way

| Fulwood

| Preston

| Lancashire

| PR2 9ZG

Moor Hall Construction Limited (Registered number: 09360781)

Balance Sheet

31 March 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 3,519,563 |  | 2,233,697 |  |

Cash at bank and in hand | 55,022 |  | 21,888 |  |

3,574,585 |  | 2,255,585 |  |

CREDITORS

Amounts falling due within one year | 5 | 3,547,535 |  | 2,251,276 |  |

NET CURRENT ASSETS | 27,050 |  | 4,309 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 27,050 |  | 4,309 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 27,049 |  | 4,308 |  |

27,050 |  | 4,309 |  |

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 19 December 2025 and were signed on its behalf by:

Mr A J Bell - Director

Moor Hall Construction Limited (Registered number: 09360781)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Moor Hall Construction 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.

| The financial statements are prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

| This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

| - Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ – Disclosure of carrying amounts;

| - Section 33 'Related Party Disclosures' - Disclosure of transaction between group companies.

| The financial statements of the company are consolidated in the financial statements of Moor Hall Holdings Limited. These consolidated financial statements are available from its registered office, Blythe Hall, Blythe Lane, Lathom, Ormskirk, L40 5TY.

| Turnover

| Revenue from construction contracts is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

| Financial instruments

| The company only has financial assets (bank) and liabilities (creditors and accruals) of a kind that qualify as basic financial instruments. They are initially recognised at transaction value and subsequently measured at their settlement value.

| 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.

Moor Hall Construction Limited (Registered number: 09360781)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 250,000 |  | - |  |

| Amounts owed by group undertakings | 1,781,208 |  | 1,075,772 |  |

| Amounts recoverable on contract | 1,487,531 |  | 1,157,925 |  |

| Other debtors | 824 |  | - |  |

3,519,563 |  | 2,233,697 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade creditors | 74,059 |  | 165,077 |  |

| Amounts owed to group undertakings | 3,421,597 |  | 1,865,162 |  |

| Taxation and social security | 963 |  | 5,605 |  |

| Other creditors | 50,916 |  | 215,432 |  |

3,547,535 |  | 2,251,276 |  |

6. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Julie Flintoff BA (Hons) FCA (Senior Statutory Auditor)

| for and on behalf of Azets Audit Services

7. | RELATED PARTY DISCLOSURES

| During the period, the company provided construction services of £566,243 (2024: £197,760) to related companies. The amount outstanding of £504,359 (2024: £238,117) at the year end is included within trade debtors of £250,000 and the balance in amounts recoverable on contracts. During the period, the company provided construction services of £205 (2024: £6,533) to a director. The amount outstanding of £955 (2024: £750) at the year end is included within debtors.

Moor Hall Construction Limited (Registered number: 09360781)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr A J Bell.

| The ultimate controlling party is Mr A J Bell.

| The ultimate parent company of Moor Hall Construction Limited is Moor Hall Holdings Limited and its registered office is in the United Kingdom.