REGISTERED NUMBER: 09360776 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Moor Hall Restaurant Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs T A Bell

Mr A J Bell

Mr M D Birchall

SECRETARY:

Miss E E Speksnijder

REGISTERED OFFICE:

Moor Hall

Prescot Road

Aughton

Ormskirk

Lancashire

L39 6RT

REGISTERED NUMBER:

09360776 (England and Wales)

AUDITORS:

Azets Audit Services

8 Pittman Court

Pittman Way

Fulwood

Preston

Lancashire

PR2 9ZG

FIXED ASSETS

Tangible assets

4

116,093

129,426

CURRENT ASSETS

Stocks

233,590

177,411

Debtors

5

153,077

106,925

Cash at bank and in hand

508,025

102,572

894,692

386,908

CREDITORS

Amounts falling due within one year

6

3,326,886

2,607,765

NET CURRENT LIABILITIES

(2,432,194

)

(2,220,857

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,316,101

)

(2,091,431

)

CREDITORS

Amounts falling due after more than one year

7

3,371,761

2,698,374

NET LIABILITIES

(5,687,862

)

(4,789,805

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(5,687,863

)

(4,789,806

)

SHAREHOLDERS' FUNDS

(5,687,862

)

(4,789,805

)

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

1.	STATUTORY INFORMATION

Moor Hall Restaurant 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

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

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery etc 10-25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Stocks

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

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.

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.

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.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, despite net current liabilities of £5,687,862.. The company has group loans of £2,096,602 within current liabilities and £3,371,761 within non current liabilities. The company expects group companies to continue to provide support. In addition, the shareholders intend and are capable of providing support to all group companies. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 93 (2024 - 83 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

1,820,388

Additions

32,048

At 31 March 2025

1,852,436

DEPRECIATION

At 1 April 2024

1,690,962

Charge for year

45,381

At 31 March 2025

1,736,343

NET BOOK VALUE

At 31 March 2025

116,093

At 31 March 2024

129,426

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

1,096

165

Amounts owed by group undertakings

12,195

12,087

Other debtors

139,786

94,673

153,077

106,925

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

261,339

238,886

Amounts owed to group undertakings

2,096,602

1,649,477

Taxation and social security

77,024

5,230

Other creditors

891,921

714,172

3,326,886

2,607,765

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

3,371,761

2,698,374

8.	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

9.	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 Restaurant Limited is Moor Hall Holdings Limited and its registered office is in the United Kingdom.