Company No: 04232070 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	74,493		166,210
Investment property	4	1,300,000		1,300,000
		1,374,493		1,466,210
Current assets
Stocks	5	1,640,948		620,164
Debtors	6	37,896		711,484
Cash at bank and in hand		47,108		32,180
		1,725,952		1,363,828
Creditors: amounts falling due within one year	7	( 1,397,065)		( 999,836)
Net current assets		328,887		363,992
Total assets less current liabilities		1,703,380		1,830,202
Creditors: amounts falling due after more than one year	8	( 44,116)		( 149,532)
Provision for liabilities		( 111,025)		( 111,363)
Net assets		1,548,239		1,569,307
Capital and reserves
Called-up share capital		1,000		1,000
Fair value reserve		309,148		309,148
Profit and loss account		1,238,091		1,259,159
Total shareholders' funds		1,548,239		1,569,307

For the financial year ending 31 July 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 D T Moore (Sales) Ltd (registered number: 04232070) were approved and authorised for issue by the Board of Directors on 28 April 2026. They were signed on its behalf by:

Mr D T Moore Director

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

D T Moore (Sales) 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 Leanne House, 6 Avon Close, Weymouth, DT4 9UX, 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.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

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. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. 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. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. 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:

Plant and machinery	20 % reducing balance
Vehicles	25 % reducing balance

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.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

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. 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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		4

3. Tangible assets

	Plant and machinery		Vehicles		Total
	£		£		£
Cost
At 01 August 2024	253,145		217,443		470,588
Additions	0		26,031		26,031
Disposals	0		( 155,058)		( 155,058)
At 31 July 2025	253,145		88,416		341,561
Accumulated depreciation
At 01 August 2024	215,076		89,302		304,378
Charge for the financial year	9,035		20,988		30,023
Disposals	0		( 67,333)		( 67,333)
At 31 July 2025	224,111		42,957		267,068
Net book value
At 31 July 2025	29,034		45,459		74,493
At 31 July 2024	38,069		128,141		166,210

4. Investment property

	Investment property
	£
Valuation
As at 01 August 2024	1,300,000
As at 31 July 2025	1,300,000

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	899,596		899,596

5. Stocks

	2025		2024
	£		£
Stocks	1,640,948		620,164

6. Debtors

	2025		2024
	£		£
Other debtors	37,896		711,484

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	47,885		58,702
Trade creditors	32,529		43,173
Taxation and social security	97,655		149,809
Obligations under finance leases and hire purchase contracts	13,560		31,711
Other creditors	1,205,436		716,441
	1,397,065		999,836

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	31,852		73,937
Obligations under finance leases and hire purchase contracts	12,264		75,595
	44,116		149,532

Bank loans are secured by way of a fixed and floating charge, apart from CBIL's which are Government backed. Hire purchase contracts are secured against the assets they relate to.

9. Related party transactions

Transactions with the entity's directors

The directors loan account is repayable on demand and interest has been charged on overdrawn balance exceeding £10,000 at the official HMRC rates.

At 01 August 2024 the balance owed from the directors was £646,450. During the year, the company made advances to directors amounting to £4,000 and received repayments of £650,450 leaving a balance due from the directors of £Nil.

At 01 August 2023 the balance owed from the directors was £Nil. During the year, the company made advances to directors amounting to £909,165 and received repayments of £262,715 leaving a balance due from the directors of £646,450.

Other related party transactions

At the year end the company owed £77,415 (2024 - £129,095) to an associated company, it was also owed £42,784 (2024 - £42,784) by another associated company. These loans are unsecured, provided interest free and are repayable on demand.