REGISTERED NUMBER: 09360781 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Moor Hall Construction Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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.

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.