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Registered number: 08331747 PETER MOODY & COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2023
PETER MOODY & COMPANY LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PETER MOODY & COMPANY LIMITED FOR THE YEAR ENDED 31 DECEMBER 2023 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Peter Moody & Company Limited for the year ended 31 December 2023 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the director of Peter Moody & Company Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Peter Moody & Company Limited and state those matters that we have agreed to state to the director of Peter Moody & Company Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peter Moody & Company Limited and its director for our work or for this report. It is your duty to ensure that Peter Moody & Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Peter Moody & Company Limited. You consider that Peter Moody & Company Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Peter Moody & Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Kinnair Associates Limited Chartered Accountants Aston House Redburn Road Newcastle upon Tyne NE5 1NB 14 January 2026 Page 1
PETER MOODY & COMPANY LIMITED REGISTERED NUMBER: 08331747 BALANCE SHEET AS AT 31 DECEMBER 2023
|  | 2023 |  | 2022
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 78,652 |  | 32,820
|  |  | 78,652 |  | 32,820
Current assets |  |  |  |  |
Stocks |  | 9,600 |  | 1,625 |
Debtors: amounts falling due within one year | 5 | 126,514 |  | 21,797 |
Current asset investments | 6 | - |  | 80,000 |
Cash at bank and in hand |  | 5,944 |  | 10,115 |
|  | 142,058 |  | 113,537 |
Creditors: amounts falling due within one year | 7 | (106,180) |  | (53,112) |
Net current assets |  |  | 35,878 |  | 60,425
Total assets less current liabilities |  |  | 114,530 |  | 93,245
Creditors: amounts falling due after more than one year | 8 |  | (103,119) |  | (63,973)
Net assets |  |  | 11,411 |  | 29,272
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 11,410 |  | 29,271
|  |  | 11,411 |  | 29,272
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PETER MOODY & COMPANY LIMITED REGISTERED NUMBER: 08331747 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2023 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 January 2026.
P A J Moody
Director
The notes on pages 4 to 9 form part of these financial statements. Page 3
PETER MOODY & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
1. | General information
Peter Moody & Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 121 Nunnery Lane, York, YO23 1AH. The company number is 08331747. The business address is 117a Pannal Ash Road, Harrogate, HG2 9JL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. 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 £.
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Revenue from contracts for the provision of professional services 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, mainly in relation to contractual hourly staff rates and materials, 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 it is probable will be recovered.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Page 4
PETER MOODY & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | straight line over 3 years
|  |  |  | Motor vehicles | - | straight line over 3 years
|  |  |  | Fixtures and fittings | - | straight line over 3 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2022 - 1).
Page 5
PETER MOODY & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2023 | 10,129 | - | 35,352 | 45,481
| Additions | - | 59,950 | - | 59,950
| At 31 December 2023 | 10,129 | 59,950 | 35,352 | 105,431
| Depreciation |  |  |  |
| At 1 January 2023 | 8,340 | - | 4,321 | 12,661
| Charge for the year on owned assets | 1,170 | 1,665 | 11,283 | 14,118
| At 31 December 2023 | 9,510 | 1,665 | 15,604 | 26,779
| Net book value |  |  |  |
| At 31 December 2023 | 619 | 58,285 | 19,748 | 78,652
| At 31 December 2022 | 1,789 | - | 31,031 | 32,820
Page 6
PETER MOODY & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 4.Tangible fixed assets (continued)
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Motor vehicles | 58,285 | -
|  | 58,285 | -
5. | Debtors
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Trade debtors | 13,625 | 3,109
| Other debtors | 112,889 | 18,688
|  | 126,514 | 21,797
6. | Current asset investments
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Unlisted investments | - | 80,000
|  | - | 80,000
Page 7
PETER MOODY & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Bank loans | 5,556 | 5,556
| Trade creditors | 2,550 | 129
| Corporation tax | 61,924 | 21,785
| Other taxation and social security | 11,169 | 10,096
| Obligations under finance lease and hire purchase contracts | 12,746 | 8,201
| Accruals and deferred income | 12,235 | 7,345
|  | 106,180 | 53,112
| The obligations under finance lease and hire purchase contracts are secured by the company on the asset on which the finance has been taken out.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Bank loans | 31,943 | 37,500
| Net obligations under finance leases and hire purchase contracts | 71,176 | 26,473
|  | 103,119 | 63,973
| The obligations under finance lease and hire purchase contracts are secured by the company on the asset on which the finance has been taken out.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Repayable by instalments | 9,722 | 15,278
|  | 9,722 | 15,278
The loan was taken out under the government Coronavirus Bounce Back loan scheme and is repayable by instalments with interest charged at 2.5%. The loan was advanced on 23 September 2020 and was repayable over six years with no repayments due during the first 12 months. The loan term was subsequently extended to 10 years. Page 8
PETER MOODY & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,556 | 5,556
|  | 5,556 | 5,556
| Amounts falling due 2-5 years |  |
| Bank loans | 22,222 | 22,222
|  | 22,222 | 22,222
| Amounts falling due after more than 5 years |  |
| Bank loans | 9,722 | 15,278
|  | 9,722 | 15,278
|  | 37,500 | 43,056
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Within one year | 12,746 | 8,201
| Between 1-5 years | 71,176 | 33,638
|  | 83,922 | 41,839
11. | Related party transactions
| The company was under the control of the director throughout the current and previous year. There were no transactions with related parties were undertaken during the year that require to be disclosed under Financial Reporting Standard 102 Section 1A.
Page 9