Moore Renovations & Rentals Ltd

Registered number

10802856

Filleted Accounts

30 June 2025

Moore Renovations & Rentals Ltd
Registered number:		10802856
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	2		1,118,684			1,120,988

Current assets
Debtors	3	1,281			20,551
Cash at bank and in hand		12,155			3,465
		13,436			24,016

Creditors: amounts falling due within one year	4	(23,570)			(10,966)

Net current (liabilities)/assets			(10,134)			13,050

Total assets less current liabilities			1,108,550			1,134,038

Creditors: amounts falling due after more than one year	5		(1,107,937)			(1,133,924)



Net assets			613			114

Capital and reserves
Called up share capital			100			100
Profit and loss account			513			14

Shareholders' funds			613			114

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Donna Moore
Director
Approved by the board on 24 April 2026

Moore Renovations & Rentals Ltd
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies
	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Furnishings	20% Reducing balance method

	Investments properties
	Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value with the surplus or deficit being recognised as a profit or loss on revaluation. Where fair value cannot be achieved with undue cost or effort, the cost is held as the value.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.





				2024		2023
	Average number of employees			0		0

2	Tangible fixed assets
		Land and buildings		Furnishings		Total
£			£		£
	Cost
	At 1 July 2024	1,109,466		24,508		1,133,974
	At 30 June 2025	1,109,466		24,508		1,133,974

	Depreciation
	At 1 July 2024	-		12,986		12,986
	Charge for the year	-		2,304		2,304
	At 30 June 2025	-		15,290		15,290

	Net book value
	At 30 June 2025	1,109,466		9,218		1,118,684
	At 30 June 2024	1,109,466		11,522		1,120,988


3	Debtors			2025		2024
£					£

	Other debtors			1,281		20,551


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			11,666		10,678
	Corporation tax			11,586		-
	Other creditors			318		288
				23,570		10,966


5	Creditors: amounts falling due after one year			2025		2024
£					£

	Intercompany loan			159,426		174,426
	Bank loans			948,511		959,498
				1,107,937		1,133,924

6	Related party transactions
	Included within the other debtors balance is £19,269 owed to the company from the directors at the financial year end. Included within the creditors balance is a loan with Moore Professional Services Ltd, Donna Moore and Nathan Moore are directors of. This totals £174,426 at the financial year end.



7	Other information

	7 The Acres
	Barrow
	Clitheroe
	England
	BB7 9BH