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Registration number: 06697028

Moat House Christian Bookshop Limited
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Moat House Christian Bookshop Limited

(Registration number: 06697028)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,168 | 1,555
Current assets |  |  |
Stocks | 5 | 7,999 | 6,183
Cash at bank and in hand |  | 2,329 | 1,090
|  | 10,328 | 7,273
Creditors: Amounts falling due within one year | 6 | (435) | (1,188)
Net current assets |  | 9,893 | 6,085
Total assets less current liabilities |  | 11,061 | 7,640
Creditors: Amounts falling due after more than one year | 6 | (48,266) | (48,266)
Net liabilities |  | (37,205) | (40,626)
Reserves |  |  |
Retained earnings |  | (37,205) | (40,626)
Deficit |  | (37,205) | (40,626)

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Moat House Christian Bookshop Limited

(Registration number: 06697028)
Balance Sheet as at 30 September 2025

Approved and authorised by the director on 9 April 2026

......................................... Mr L M Pelosi Director

Moat House Christian Bookshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a company limited by guarantee, incorporated in England & Wales.

The address of its registered office is:
8-10 Crow Lane
Rochester
Kent
ME1 1RF

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, notwithstanding the deficiency of net assets, on the basis that the director of the company has confirmed that the necessary funds will be made available as and when needed to meet the liabilities of the company as and when they fall due.

Judgements

The company may be required to make estimates and assumptions concerning the future. These estimates and judgements are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The resulting accounting estimates will, by definition, seldom equal the related actual results. The principal areas where judgement was exercised are as follows:
i) Tangible fixed assets: the directors annually assess both the residual value of these assets and the expected useful life of such assets based on experience.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Moat House Christian Bookshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tax

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & equipment | 25% on reducing balance
Fixtures and fittings | 25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Moat House Christian Bookshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2024 - 7).

Moat House Christian Bookshop Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 October 2024 | 3,696 | 6,013 | 9,709
At 30 September 2025 | 3,696 | 6,013 | 9,709
Depreciation
At 1 October 2024 | 2,455 | 5,699 | 8,154
Charge for the year | 309 | 78 | 387
At 30 September 2025 | 2,764 | 5,777 | 8,541
Carrying amount
At 30 September 2025 | 932 | 236 | 1,168
At 30 September 2024 | 1,241 | 314 | 1,555

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 7,999 | 6,183

6 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | (939) | (60)
Accruals and deferred income | 1,374 | 1,248
| 435 | 1,188

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 48,266 | 48,266