Two Moors Accounting Ltd - Filleted accounts

Registered number

15620803

Two Moors Accounting Ltd

Filleted Accounts

31 March 2025

Two Moors Accounting Ltd

Registered number:		15620803

Balance Sheet
as at 31 March 2025

Notes			2025
£
Fixed assets
Intangible assets	3		4,500
Tangible assets	4		492
			4,992

Current assets
Debtors	5	5,563
Cash at bank and in hand		5,120
		10,683

Creditors: amounts falling due within one year	6	(14,894)

Net current liabilities			(4,211)

Net assets			781

Capital and reserves
Called up share capital			100
Profit and loss account			681

Shareholders' funds			781

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Stephen Mellor
Director
Approved by the board on 29 December 2025

Two Moors Accounting Ltd
Notes to the Accounts
for the period from 6 April 2024 to 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025
Number

	Average number of persons employed by the company		3




3	Intangible fixed assets			£
	Goodwill:

	Cost
	Additions			5,000
	At 31 March 2025			5,000

	Amortisation
	Provided during the period			500
	At 31 March 2025			500

	Net book value
	At 31 March 2025			4,500

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	Additions			1,070
	At 31 March 2025			1,070

	Depreciation
	Charge for the period			578
	At 31 March 2025			578

	Net book value
	At 31 March 2025			492


5	Debtors		2025
£

	Trade debtors		5,563


6	Creditors: amounts falling due within one year		2025
£

	Taxation and social security costs		806
	Other creditors		14,088
			14,894





7	Other information

	Two Moors Accounting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Glebe House
	Church Street
	Morchard Bishop
	Devon
	EX17 6PJ