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10209629 core:OtherReservesSubtotal 2024-09-30 10209629 core:RetainedEarningsAccumulatedLosses 2024-09-30 10209629 core:LandBuildings 2025-09-30 10209629 core:PlantMachinery 2025-09-30 10209629 core:Vehicles 2025-09-30 10209629 core:FurnitureFittings 2025-09-30 10209629 core:OfficeEquipment 2025-09-30 10209629 core:NetGoodwill 2025-09-30 10209629 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 10209629 core:ListedExchangeTraded 2025-09-30 10209629 core:UnlistedNon-exchangeTraded 2025-09-30 10209629 core:LandBuildings 2024-09-30 10209629 core:PlantMachinery 2024-09-30 10209629 core:Vehicles 2024-09-30 10209629 core:FurnitureFittings 2024-09-30 10209629 core:OfficeEquipment 2024-09-30 10209629 core:NetGoodwill 2024-09-30 10209629 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 10209629 core:ListedExchangeTraded 2024-09-30 10209629 core:UnlistedNon-exchangeTraded 2024-09-30 10209629 core:LandBuildings 2024-10-01 2025-09-30 10209629 core:PlantMachinery 2024-10-01 2025-09-30 10209629 core:Vehicles 2024-10-01 2025-09-30 10209629 core:FurnitureFittings 2024-10-01 2025-09-30 10209629 core:OfficeEquipment 2024-10-01 2025-09-30 10209629 core:NetGoodwill 2024-10-01 2025-09-30 10209629 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 10209629 core:ListedExchangeTraded 2024-10-01 2025-09-30 10209629 core:UnlistedNon-exchangeTraded 2024-10-01 2025-09-30 10209629 core:MoreThanFiveYears 2024-10-01 2025-09-30 10209629 core:Non-currentFinancialInstruments 2025-09-30 10209629 core:Non-currentFinancialInstruments 2024-09-30 10209629 dpl:CostSales 2024-10-01 2025-09-30 10209629 dpl:DistributionCosts 2024-10-01 2025-09-30 10209629 core:LandBuildings 2024-10-01 2025-09-30 10209629 core:PlantMachinery 2024-10-01 2025-09-30 10209629 core:Vehicles 2024-10-01 2025-09-30 10209629 core:FurnitureFittings 2024-10-01 2025-09-30 10209629 core:OfficeEquipment 2024-10-01 2025-09-30 10209629 dpl:AdministrativeExpenses 2024-10-01 2025-09-30 10209629 core:NetGoodwill 2024-10-01 2025-09-30 10209629 core:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 10209629 dpl:GroupUndertakings 2024-10-01 2025-09-30 10209629 dpl:ParticipatingInterests 2024-10-01 2025-09-30 10209629 dpl:GroupUndertakings core:ListedExchangeTraded 2024-10-01 2025-09-30 10209629 core:ListedExchangeTraded 2024-10-01 2025-09-30 10209629 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-10-01 2025-09-30 10209629 core:UnlistedNon-exchangeTraded 2024-10-01 2025-09-30 10209629 dpl:CostSales 2023-10-01 2024-09-30 10209629 dpl:DistributionCosts 2023-10-01 2024-09-30 10209629 core:LandBuildings 2023-10-01 2024-09-30 10209629 core:PlantMachinery 2023-10-01 2024-09-30 10209629 core:Vehicles 2023-10-01 2024-09-30 10209629 core:FurnitureFittings 2023-10-01 2024-09-30 10209629 core:OfficeEquipment 2023-10-01 2024-09-30 10209629 dpl:AdministrativeExpenses 2023-10-01 2024-09-30 10209629 core:NetGoodwill 2023-10-01 2024-09-30 10209629 core:IntangibleAssetsOtherThanGoodwill 2023-10-01 2024-09-30 10209629 dpl:GroupUndertakings 2023-10-01 2024-09-30 10209629 dpl:ParticipatingInterests 2023-10-01 2024-09-30 10209629 dpl:GroupUndertakings core:ListedExchangeTraded 2023-10-01 2024-09-30 10209629 core:ListedExchangeTraded 2023-10-01 2024-09-30 10209629 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 10209629 core:UnlistedNon-exchangeTraded 2023-10-01 2024-09-30 10209629 core:NetGoodwill 2025-09-30 10209629 core:IntangibleAssetsOtherThanGoodwill 2025-09-30 10209629 core:LandBuildings 2025-09-30 10209629 core:PlantMachinery 2025-09-30 10209629 core:Vehicles 2025-09-30 10209629 core:FurnitureFittings 2025-09-30 10209629 core:OfficeEquipment 2025-09-30 10209629 core:AfterOneYear 2025-09-30 10209629 core:WithinOneYear 2025-09-30 10209629 core:ListedExchangeTraded 2025-09-30 10209629 core:UnlistedNon-exchangeTraded 2025-09-30 10209629 core:ShareCapital 2025-09-30 10209629 core:SharePremium 2025-09-30 10209629 core:RevaluationReserve 2025-09-30 10209629 core:OtherReservesSubtotal 2025-09-30 10209629 core:RetainedEarningsAccumulatedLosses 2025-09-30 10209629 core:NetGoodwill 2024-09-30 10209629 core:IntangibleAssetsOtherThanGoodwill 2024-09-30 10209629 core:LandBuildings 2024-09-30 10209629 core:PlantMachinery 2024-09-30 10209629 core:Vehicles 2024-09-30 10209629 core:FurnitureFittings 2024-09-30 10209629 core:OfficeEquipment 2024-09-30 10209629 core:AfterOneYear 2024-09-30 10209629 core:WithinOneYear 2024-09-30 10209629 core:ListedExchangeTraded 2024-09-30 10209629 core:UnlistedNon-exchangeTraded 2024-09-30 10209629 core:ShareCapital 2024-09-30 10209629 core:SharePremium 2024-09-30 10209629 core:RevaluationReserve 2024-09-30 10209629 core:OtherReservesSubtotal 2024-09-30 10209629 core:RetainedEarningsAccumulatedLosses 2024-09-30 10209629 core:NetGoodwill 2023-09-30 10209629 core:IntangibleAssetsOtherThanGoodwill 2023-09-30 10209629 core:LandBuildings 2023-09-30 10209629 core:PlantMachinery 2023-09-30 10209629 core:Vehicles 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MOORE COMMERCIAL LAW LIMITED

Registered Number
10209629
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

MOORE COMMERCIAL LAW LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | J F Moore
| R E Moore

Registered Address | Beech Hill
| Mosser
| Cockermouth
| CA13 0SS

Registered Number | 10209629 (England and Wales)

MOORE COMMERCIAL LAW LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 4 |  |  | 30,000 |  |  |  | 60,000
Tangible assets | 5 |  |  | 53,962 |  |  |  | 38,579
|  |  |  | 83,962 |  |  |  | 98,579
Current assets |  |  |  |  |  |  |  |
Debtors |  | 22,170 |  |  |  | 26,895 |  |
Cash at bank and on hand |  | 56,432 |  |  |  | 22,764 |  |
|  | 78,602 |  |  |  | 49,659 |  |
Creditors amounts falling due within one year |  | (87,469) |  |  |  | (114,965) |  |
Net current assets (liabilities) |  |  |  | (8,867) |  |  |  | (65,306)
Total assets less current liabilities |  |  |  | 75,095 |  |  |  | 33,273
Provisions for liabilities | 6 |  |  | (10,528) |  |  |  | (1,641)
Net assets |  |  |  | 64,567 |  |  |  | 31,632
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 64,467 |  |  |  | 31,532
Shareholders' funds |  |  |  | 64,567 |  |  |  | 31,632

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 17 February 2026, and are signed on its behalf by:
J F Moore Director
R E Moore Director Registered Company No. 10209629

MOORE COMMERCIAL LAW LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised. For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Vehicles | 10
| Office Equipment | 33.33

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 October 24 | 300,000
| At 30 September 25 | 300,000
| Amortisation and impairment
| At 01 October 24 | 240,000
| Charge for year | 30,000
| At 30 September 25 | 270,000
| Net book value
| At 30 September 25 | 30,000
| At 30 September 24 | 60,000

5. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 October 24 | 47,369
| Additions | 53,943
| Disposals | (32,254)
| At 30 September 25 | 61,818
| Depreciation and impairment
| At 01 October 24 | 8,790
| Charge for year | 6,306
| At 30 September 25 | 7,856
| Net book value
| At 30 September 25 | 53,962
| At 30 September 24 | 38,579

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 10,528 |  | 1,641
| Total | 10,528 |  | 1,641