REGISTERED NUMBER: SC677231 (Scotland)

Moorpark Holdings Ltd

Unaudited Financial Statements

for the Year Ended 31st October 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

to

5

Directors:

A F Fotheringham

Mrs A K Fotheringham

Registered office:

24 Moorpark Holding

Foulden

Berwick Upon Tweed

Berwickshire

TD15 1UH

Registered number:

SC677231 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Tangible assets

4

390

-

Investment property

5

301,158

301,158

301,548

301,158

Current assets

Cash at bank

28,008

20,982

Creditors

Amounts falling due within one year

6

193,056

192,388

Net current liabilities

(165,048

)

(171,406

)

Total assets less current liabilities

136,500

129,752

Provisions for liabilities

22,874

22,628

Net assets

113,626

107,124

Capital and reserves

Called up share capital

2

2

Retained earnings

7

113,624

107,122

Shareholders' funds

113,626

107,124

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd May 2026 and were signed on its behalf by:

Mrs A K Fotheringham - Director

1.	Statutory information

Moorpark Holdings Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Rental income is measured at the fair value of rents received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at the date the invoices are raised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade creditors, accruals and directors' loans.

Directors' loans (being repayable on demand), trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income and retained earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern

The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and have expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

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

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

Additions

454

At 31st October 2025

454

Depreciation

Charge for year

64

At 31st October 2025

64

Net book value

At 31st October 2025

390

5.	Investment property

Total

£

Fair value

At 1st November 2024

and 31st October 2025

301,158

Net book value

At 31st October 2025

301,158

At 31st October 2024

301,158

The directors have considered the valuation of the investment properties at the year end and believe the above values are an accurate representation.

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

100

89

Taxation and social security

1,491

999

Other creditors

191,465

191,300

193,056

192,388

7.

Reserves

Retained earnings include non distributable reserves totalling £97,200 (2024 - £97,200)