IRIS Accounts Production v26.1.0.640 12855455 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12855455 2024-09-30 12855455 2025-09-30 12855455 2024-10-01 2025-09-30 12855455 2023-09-30 12855455 2023-10-01 2024-09-30 12855455 2024-09-30 12855455 ns15:EnglandWales 2024-10-01 2025-09-30 12855455 ns14:PoundSterling 2024-10-01 2025-09-30 12855455 ns10:Director1 2024-10-01 2025-09-30 12855455 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12855455 ns10:SmallEntities 2024-10-01 2025-09-30 12855455 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12855455 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 12855455 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12855455 ns10:FullAccounts 2024-10-01 2025-09-30 12855455 ns5:CurrentFinancialInstruments 2025-09-30 12855455 ns5:CurrentFinancialInstruments 2024-09-30 12855455 ns5:ShareCapital 2025-09-30 12855455 ns5:ShareCapital 2024-09-30 12855455 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 12855455 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 12855455 ns10:RegisteredOffice 2024-10-01 2025-09-30 12855455 ns5:PlantMachinery 2024-10-01 2025-09-30 12855455 ns5:FurnitureFittings 2024-10-01 2025-09-30 12855455 ns5:MotorVehicles 2024-10-01 2025-09-30 12855455 ns5:ComputerEquipment 2024-10-01 2025-09-30 12855455 ns5:LandBuildings 2024-09-30 12855455 ns5:PlantMachinery 2024-09-30 12855455 ns5:FurnitureFittings 2024-09-30 12855455 ns5:LandBuildings 2024-10-01 2025-09-30 12855455 ns5:LandBuildings 2025-09-30 12855455 ns5:PlantMachinery 2025-09-30 12855455 ns5:FurnitureFittings 2025-09-30 12855455 ns5:LandBuildings 2024-09-30 12855455 ns5:PlantMachinery 2024-09-30 12855455 ns5:FurnitureFittings 2024-09-30 12855455 ns5:MotorVehicles 2024-09-30 12855455 ns5:ComputerEquipment 2024-09-30 12855455 ns5:MotorVehicles 2025-09-30 12855455 ns5:ComputerEquipment 2025-09-30 12855455 ns5:MotorVehicles 2024-09-30 12855455 ns5:ComputerEquipment 2024-09-30 12855455 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 12855455 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30

REGISTERED NUMBER: 12855455 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| PATRICK MOORHEAD ANTIQUES LTD |

PATRICK MOORHEAD ANTIQUES LTD (REGISTERED NUMBER: 12855455) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

PATRICK MOORHEAD ANTIQUES LTD (REGISTERED NUMBER: 12855455) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 5,607,009 |  | 5,563,645 |  |

CURRENT ASSETS

Stocks | 2,478,000 |  | 2,028,550 |  |

Debtors | 5 | 3,820,072 |  | 3,435,148 |  |

Cash in hand | 20,481 |  | 19,386 |  |

6,318,553 |  | 5,483,084 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,905,582 |  | 1,594,589 |  |

NET CURRENT ASSETS | 4,412,971 |  | 3,888,495 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,019,980 |  | 9,452,140 |  |

CAPITAL AND RESERVES

Called up share capital | 6,440,366 |  | 6,437,366 |  |

Retained earnings | 3,579,614 |  | 3,014,774 |  |

10,019,980 |  | 9,452,140 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

P B Moorhead - Director

PATRICK MOORHEAD ANTIQUES LTD (REGISTERED NUMBER: 12855455) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Patrick Moorhead Antiques Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 12855455

| Registered office: | 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes, in respect of rental income and other sundry receipts.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Taxation

| Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

PATRICK MOORHEAD ANTIQUES LTD (REGISTERED NUMBER: 12855455) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 October 2024 | 5,500,000 |  | 294 |  | 1,060 |  |

| Additions | - |  | 1,309 |  | - |  |

| At 30 September 2025 | 5,500,000 |  | 1,603 |  | 1,060 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 139 |  | 571 |  |

| Charge for year | - |  | 227 |  | 98 |  |

| At 30 September 2025 | - |  | 366 |  | 669 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,500,000 |  | 1,237 |  | 391 |  |

| At 30 September 2024 | 5,500,000 |  | 155 |  | 489 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 73,004 |  | 12,924 |  | 5,587,282 |  |

| Additions | 70,000 |  | 1,569 |  | 72,878 |  |

| At 30 September 2025 | 143,004 |  | 14,493 |  | 5,660,160 |  |

| DEPRECIATION

| At 1 October 2024 | 16,240 |  | 6,687 |  | 23,637 |  |

| Charge for year | 27,315 |  | 1,874 |  | 29,514 |  |

| At 30 September 2025 | 43,555 |  | 8,561 |  | 53,151 |  |

| NET BOOK VALUE

| At 30 September 2025 | 99,449 |  | 5,932 |  | 5,607,009 |  |

| At 30 September 2024 | 56,764 |  | 6,237 |  | 5,563,645 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 420,623 |  | 238,875 |  |

| Amounts owed by related companies | 3,349,336 |  | 3,150,509 |  |

| Other debtors | 50,113 |  | 45,764 |  |

3,820,072 |  | 3,435,148 |  |

PATRICK MOORHEAD ANTIQUES LTD (REGISTERED NUMBER: 12855455) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 594,349 |  | 70,839 |  |

| Trade creditors | 90,575 |  | 54,221 |  |

| Amounts owed to related companies | 595,194 |  | 650,194 |  |

| Taxation and social security | 132,286 |  | 277,699 |  |

| Other creditors | 493,178 |  | 541,636 |  |

1,905,582 |  | 1,594,589 |  |