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Company No: 00645288 (England and Wales)

# MOORE'S (HEMEL HEMPSTEAD) LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

MOORE'S (HEMEL HEMPSTEAD) LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

MOORE'S (HEMEL HEMPSTEAD) LTD

## COMPANY INFORMATION

For the financial year ended 31 December 2025
MOORE'S (HEMEL HEMPSTEAD) LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Directors | J P Moore
| C A Moore

Secretary | J P Moore

Registered office | The Garage
| London Road
| Hemel Hempstead
| Hertfordshire
| HP3 9SX
| United Kingdom

Company number | 00645288 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor
| 168 Shoreditch High Street
| London
| E1 6RA

MOORE'S (HEMEL HEMPSTEAD) LTD

## BALANCE SHEET

As at 31 December 2025
MOORE'S (HEMEL HEMPSTEAD) LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 94,971 |  | 104,932
|  | 94,971 |  | 104,932
Current assets |  |  |  |
Stocks | 4 | 270,382 |  | 281,885
Debtors | 5 | 1,034 |  | 2,057
Cash at bank and in hand | 6 | 111,491 |  | 115,500
|  | 382,907 |  | 399,442
Creditors: amounts falling due within one year | 7 | ( 301,338) |  | ( 315,521)
Net current assets |  | 81,569 |  | 83,921
Total assets less current liabilities |  | 176,540 |  | 188,853
Provision for liabilities | 8 | ( 3,500) |  | ( 5,500)
Net assets |  | 173,040 |  | 183,353
Capital and reserves |  |  |  |
Called-up share capital | 9 | 7,000 |  | 7,000
Profit and loss account |  | 166,040 |  | 176,353
Total shareholders' funds |  | 173,040 |  | 183,353

For the financial 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.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Moore's (Hemel Hempstead) Ltd (registered number: 00645288) were approved and authorised for issue by the Board of Directors on 22 April 2026. They were signed on its behalf by:

C A Moore Director |

MOORE'S (HEMEL HEMPSTEAD) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
MOORE'S (HEMEL HEMPSTEAD) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Moore's (Hemel Hempstead) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Garage, London Road, Hemel Hempstead, Hertfordshire, HP3 9SX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 10 years straight line
Plant and machinery | 10 years straight line
Vehicles | 5 years straight line
Office equipment | 10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### 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.

##### Pensions

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.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 5 |  | 6

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 January 2025 | 98,461 |  | 130,510 |  | 10,190 |  | 217 |  | 239,378
At 31 December 2025 | 98,461 |  | 130,510 |  | 10,190 |  | 217 |  | 239,378
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 January 2025 | 22,162 |  | 106,293 |  | 5,774 |  | 217 |  | 134,446
Charge for the financial year | 0 |  | 7,923 |  | 2,038 |  | 0 |  | 9,961
At 31 December 2025 | 22,162 |  | 114,216 |  | 7,812 |  | 217 |  | 144,407
Net book value |  |  |  |  |  |  |  |  |
At 31 December 2025 | 76,299 |  | 16,294 |  | 2,378 |  | 0 |  | 94,971
At 31 December 2024 | 76,299 |  | 24,217 |  | 4,416 |  | 0 |  | 104,932

#### 4. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 270,382 |  | 281,885

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,034 |  | 2,057

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 111,491 |  | 115,500

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 107,959 |  | 140,128
Amounts owed to directors | 144,610 |  | 147,010
Accruals | 4,842 |  | 3,200
Taxation and social security | 27,368 |  | 23,035
Other creditors | 16,559 |  | 2,148
| 301,338 |  | 315,521

#### 8. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 5,500) |  | ( 12,333)
Credited to the Profit and Loss Account | 2,000 |  | 6,833
At the end of financial year | ( 3,500) |  | ( 5,500)

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
7,000 Ordinary shares of £ 1.00 each | 7,000 |  | 7,000

#### 10. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

The pension cost charge represents contributions payable by the company to the fund and amounted to £66,799 (2024: £67,299). As at 31 December 2024 the company owed £Nil (2024: £Nil) to the pension scheme.

#### 11. Related party transactions

During the year, the company paid rent to B Moore and G J Moore totalling £8,229 (2024: £8,333).
As at the year end the company owed £144,610 (2024: £147,010) to the directors.

#### 12. Ultimate controlling party

The company is controlled by the directors C A Moore and J P Moore as they both control 50% of the issued share capital.