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Company Registration No. 10934520 (England and Wales)
Jamie Moore Limited Unaudited accounts for the year ended 31 December 2025
Jamie Moore Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Jamie Moore Limited Company Information for the year ended 31 December 2025
Director
Jamie Darren Moore
Company Number
10934520 (England and Wales)
Registered Office
13 The Close Norwich Norfolk NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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Jamie Moore Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
18,000
23,500
Tangible assets
5
86,284
100,374
104,284
123,874
Current assets
Debtors
6
571,832
488,259
Cash at bank and in hand
261,938
238,674
833,770
726,933
Creditors: amounts falling due within one year
7
(292,675)
(216,910)
Net current assets
541,095
510,023
Total assets less current liabilities
645,379
633,897
Creditors: amounts falling due after more than one year
8
(27,039)
(47,055)
Provisions for liabilities
Deferred tax
(21,571)
(23,562)
Net assets
596,769
563,280
Capital and reserves
Called up share capital
90
90
Capital redemption reserve
10
10
Profit and loss account
596,669
563,180
Shareholders' funds
596,769
563,280
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 March 2026 and were signed on its behalf by
Jamie Darren Moore Director Company Registration No. 10934520
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Jamie Moore Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Jamie Moore Limited is a private company, limited by shares, registered in England and Wales, registration number 10934520. The registered office is 13 The Close, Norwich, Norfolk, NR1 4DS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Going concern
The director considers that the resources available to the company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.
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: Rendering of services Revenue is recognised in the period in a contract when a property sale has completed and all of the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probable that the Company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the reporting period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.
Operating leases: the Company as lease
Rentals paid under operating leases are charged to the profit and loss account on a straight-line basis over the lease term.
Borrowing costs
All borrowing costs are recognised in the profit and loss account in the year in which they are incurred.
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Jamie Moore Limited Notes to the Accounts for the year ended 31 December 2025
Pension costs
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account except where 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax_ Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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Jamie Moore Limited Notes to the Accounts for the year ended 31 December 2025
Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and Loss Account over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows: Other intangible fixed assets - 10 years
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, on a reducing balance basis.
Motor vehicles
25% Reducing balance basis
Fixtures & fittings
25% Reducing balance basis
Computer equipment
25% Reducing balance basis
Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Jamie Moore Limited Notes to the Accounts for the year ended 31 December 2025
Provision for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
Dividend
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.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025
55,000
At 31 December 2025
55,000
Amortisation
At 1 January 2025
31,500
Charge for the year
5,500
At 31 December 2025
37,000
Net book value
At 31 December 2025
18,000
At 31 December 2024
23,500
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
89,918
71,612
43,242
204,772
Additions
-
-
12,987
12,987
At 31 December 2025
89,918
71,612
56,229
217,759
Depreciation
At 1 January 2025
32,314
45,534
26,550
104,398
Charge for the year
14,401
6,519
6,157
27,077
At 31 December 2025
46,715
52,053
32,707
131,475
Net book value
At 31 December 2025
43,203
19,559
23,522
86,284
At 31 December 2024
57,604
26,078
16,692
100,374
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Jamie Moore Limited Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
3,548
4,662
Other debtors
568,284
483,597
571,832
488,259
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
9,634
10,176
VAT
121,486
103,730
Obligations under finance leases and hire purchase contracts
11,943
13,482
Taxes and social security
110,702
58,368
Other creditors
4,539
3,448
Accruals
34,371
27,706
292,675
216,910
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
9,612
Obligations under finance leases and hire purchase contracts
27,039
37,443
27,039
47,055
9
Average number of employees
During the year the average number of employees was 19 (2024: 19).
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