Company registration number 00614377 (England and Wales)
MOOR PARK (1958) LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MOOR PARK (1958) LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 8
MOOR PARK (1958) LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
217,702
175,715
Current assets
Debtors
5
312,239
15,289
Cash at bank and in hand
1,203,430
786,370
1,515,669
801,659
Creditors: amounts falling due within one year
6
(810,258)
(232,339)
Net current assets
705,411
569,320
Net assets
923,113
745,035
Reserves
Road reserves fund
729,157
493,922
General fund
193,956
251,113
Total members' funds
923,113
745,035

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

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 May 2026 and are signed on its behalf by:
Kamla Patel
Subhash Thakrar
Director
Director
Company registration number 00614377 (England and Wales)
MOOR PARK (1958) LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
Road reserves fund
General fund
Total
£
£
£
Balance at 1 October 2023
392,672
341,849
734,521
Year ended 30 September 2024:
Surplus and total comprehensive income
-
10,514
10,514
Transfers
26,250
(26,250)
-
Other movements
75,000
(75,000)
-
Balance at 30 September 2024
493,922
251,113
745,035
Year ended 30 September 2025:
Surplus for the year
-
178,078
178,078
Allocation of building deposits received and road renewal costs
160,235
(160,235)
-
Transfers between reserves
75,000
(75,000)
-
Balance at 30 September 2025
729,157
193,956
923,113
MOOR PARK (1958) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Moor Park (1958) Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 2a Main Avenue, Northwood, Middx, HA6 2HJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

Expenses include VAT where applicable as the company cannot reclaim it.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
20 years straight line
Fixtures and fittings
5 years straight line
Roads (including lights)
15 years straight line

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 surplus or deficit.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

MOOR PARK (1958) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
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 current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

MOOR PARK (1958) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Taxation

The company is not carrying on a business for the purposes of making a profit and is therefore exempt from corporation tax.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
MOOR PARK (1958) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Roads (including lights)
Total
£
£
£
£
Cost
At 1 October 2024
162,209
197,720
647,673
1,007,602
Additions
-
0
-
0
70,444
70,444
At 30 September 2025
162,209
197,720
718,117
1,078,046
Depreciation and impairment
At 1 October 2024
126,073
162,484
543,330
831,887
Depreciation charged in the year
6,358
9,014
13,085
28,457
At 30 September 2025
132,431
171,498
556,415
860,344
Carrying amount
At 30 September 2025
29,778
26,222
161,702
217,702
At 30 September 2024
36,136
35,236
104,343
175,715

In addition to the above the Company owns various pieces of land on the Moor Park Estate. The Company did not pay for this land; the land comprising the roads and verges were taken over in 1958 from Moor Park Limited. The other pieces of land are woodland or were transferred on the basis that they are maintained as open spaces and are subject to covenants with local council.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
298,622
-
0
Other debtors
13,617
15,289
312,239
15,289
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
46,567
54,563
Corporation tax
2,979
2,880
Other taxation and social security
1,749
922
Deferred income - Frontage charges
649,326
107,602
Other creditors
61,024
63,190
Accruals
48,613
3,182
810,258
232,339
MOOR PARK (1958) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
7
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £5.

8
Reserves

The purpose of the General fund is to maintain an adequate level of resources in the Company to sustain day-to-day operations. The purpose of the Road reserves fund is to provide for larger investments to renew the Estate infrastructure, such as road resurfacing.

It is the company's policy to allocate non-refundable building levy received to the Road reserves fund. In the year ended 30 September 202 5 an amount of £160,235 (202 4: £2 6,250) was received and allocated to the Road reserves fund.

The directors currently anticipate that the next significant road renewal project will be required by the year 20 27. As such they have decided to make annual transfers from the General fund to the Road reserves fund to prepare for this. An amount of £75,000 (202 4: £75,000) has been transferred in the current year.

9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its surplus for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Haydn Hughes
Statutory Auditor:
The HHC Partnership Ltd
Date of audit report:
5 May 2026
10
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
30,667
38,667
MOOR PARK (1958) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
11
Related party transactions

During the year the directors or their families paid contributions to the Company at the standard commercial rate of £11.50 (2024: £10.45) per foot of frontage.

There have been no other transactions with directors or related parties (2024: none)

12
Controlling party

The directors control the Company by acting in concert subject to certain powers reserved to members.

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