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Registered number: 12122555 MOORLAND COMMUNITIES TRADITION LIMITED (A Company Limited by Guarantee) UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
MOORLAND COMMUNITIES TRADITION LIMITED (A Company Limited by Guarantee) COMPANY INFORMATION
Directors | J P Kennedy
| W Van Cutsem
Registered number | 12122555
Registered office | Third Floor
| 20 Old Bailey
| London
| EC4M 7AN
Accountants | Rawlinson & Hunter LLP
| Chartered Accountants
| Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
MOORLAND COMMUNITIES TRADITION LIMITED (A Company Limited by Guarantee) CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 4
MOORLAND COMMUNITIES TRADITION LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 12122555 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Cash at bank and in hand | 4 | 269,735 |  | 151,779 |
|  | 269,735 |  | 151,779 |
Creditors: amounts falling due within one year | 5 | (269,735) |  | (151,779) |
Net current assets |  |  | - |  | -
Total assets less current liabilities |  |  | - |  | -
Net assets |  |  | - |  | -
Capital and reserves |  |  |  |  |
|  |  | - |  | -
The directors consider 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 directors acknowledge their 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 profit and loss account 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 by:
J P Kennedy
Director
Date: 10 March 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
MOORLAND COMMUNITIES TRADITION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Moorland Communities Tradition Limited is a private company, limited by guarantee without share capital, incorporated in England and Wales with registration number of 12122555. The registered office is Third Floor, 20 Old Bailey, London, United Kingdom, EC4M 7AN. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational financial existence for the forseeable future. On the basis of their assessment of the company's financial position and resources, the directors believe that the company is well placed to manage its business risks.
| 2.3 | 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 from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when 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.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 2
MOORLAND COMMUNITIES TRADITION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 269,735 | 151,779
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 25,145 | -
| Accruals and deferred income | 244,590 | 151,779
6. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 269,735 | 151,779
| Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.
Page 3
MOORLAND COMMUNITIES TRADITION LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Company status
The company is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.
Page 4