IRIS Accounts Production v26.1.10.61 02967598 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02967598 2024-09-30 02967598 2025-09-30 02967598 2024-10-01 2025-09-30 02967598 2023-09-30 02967598 2023-10-01 2024-09-30 02967598 2024-09-30 02967598 ns15:EnglandWales 2024-10-01 2025-09-30 02967598 ns14:PoundSterling 2024-10-01 2025-09-30 02967598 ns10:Director1 2024-10-01 2025-09-30 02967598 ns10:Director2 2024-10-01 2025-09-30 02967598 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02967598 ns10:SmallEntities 2024-10-01 2025-09-30 02967598 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 02967598 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 02967598 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02967598 ns10:FullAccounts 2024-10-01 2025-09-30 02967598 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 02967598 ns10:CompanySecretary1 2024-10-01 2025-09-30 02967598 ns10:RegisteredOffice 2024-10-01 2025-09-30 02967598 ns5:CurrentFinancialInstruments 2025-09-30 02967598 ns5:CurrentFinancialInstruments 2024-09-30 02967598 ns5:ShareCapital 2025-09-30 02967598 ns5:ShareCapital 2024-09-30 02967598 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-09-30 02967598 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-09-30 02967598 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 02967598 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 02967598 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-10-01 2025-09-30 02967598 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-10-01 2025-09-30 02967598 ns5:PlantMachinery 2024-10-01 2025-09-30 02967598 ns5:FurnitureFittings 2024-10-01 2025-09-30 02967598 ns5:MotorVehicles 2024-10-01 2025-09-30 02967598 ns5:ComputerEquipment 2024-10-01 2025-09-30 02967598 ns5:LandBuildings 2024-09-30 02967598 ns5:PlantMachinery 2024-09-30 02967598 ns5:LandBuildings 2024-10-01 2025-09-30 02967598 ns5:LandBuildings 2025-09-30 02967598 ns5:PlantMachinery 2025-09-30 02967598 ns5:LandBuildings 2024-09-30 02967598 ns5:PlantMachinery 2024-09-30 02967598 ns5:CostValuation 2024-09-30 02967598 ns5:AdditionsToInvestments 2025-09-30 02967598 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 02967598 ns5:CostValuation 2025-09-30 02967598 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 02967598 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 02967598 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: 02967598 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MOORHOUSE PETROLEUM LIMITED

MOORHOUSE PETROLEUM LIMITED (REGISTERED NUMBER: 02967598) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MOORHOUSE PETROLEUM LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | R A Sands

| J R Sands

| SECRETARY: | W S Sands

| REGISTERED OFFICE: | Moor House

| Bessingby Way

| Bessingby Industrial Estate

| Bridlington

| East Yorkshire

| YO16 4SJ

| REGISTERED NUMBER: | 02967598 (England and Wales)

| ACCOUNTANTS: | Lloyd Dowson Limited

| Medina House

| 2 Station Avenue

| Bridlington

| East Yorkshire

| YO16 4LZ

MOORHOUSE PETROLEUM LIMITED (REGISTERED NUMBER: 02967598) |

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,383,507 |  | 2,327,803 |  |

Investments | 5 | 6,581 |  | 6,625 |  |

Investment property | 6 | 570,966 |  | 570,966 |  |

2,961,054 |  | 2,905,394 |  |

CURRENT ASSETS

Stocks | 16,345 |  | 16,280 |  |

Debtors | 7 | 272,943 |  | 315,791 |  |

Cash at bank and in hand | 115,554 |  | 235,325 |  |

404,842 |  | 567,396 |  |

CREDITORS

Amounts falling due within one year | 8 | 476,720 |  | 447,532 |  |

NET CURRENT (LIABILITIES)/ASSETS | (71,878 | ) | 119,864 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,889,176 |  | 3,025,258 |  |

PROVISIONS FOR LIABILITIES | 183,135 |  | 173,605 |  |

NET ASSETS | 2,706,041 |  | 2,851,653 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Fair value reserve | 40,425 |  | 31,313 |  |

Retained earnings | 2,664,616 |  | 2,819,340 |  |

SHAREHOLDERS' FUNDS | 2,706,041 |  | 2,851,653 |  |

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.

MOORHOUSE PETROLEUM LIMITED (REGISTERED NUMBER: 02967598) |

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 21 May 2026 and were signed on its behalf by:

R A Sands - Director

J R Sands - Director

MOORHOUSE PETROLEUM LIMITED (REGISTERED NUMBER: 02967598) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Moorhouse Petroleum Limited is a private company, limited by shares , registered in England and Wales. 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Moorhouse Petroleum Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents oil drilling consultancy services and equipment hire, and is recognised on the completion of work performed or over the hire period.

| Tangible fixed assets and investment properties

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

| Property | - | 2% on cost

| Leasehold improvements | - | 10% on cost

| Plant, machinery and equipment | - | 10% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles and heavy plant | - | 25% on reducing balance

| Office equipment | - | 10% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Listed investments

| Listed investments are included at fair value. Gains and losses are recognised in the income statement.

| Investment property

| Investment properties are included at fair value. Gains and losses are recognised in the income statement.

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred 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 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.

MOORHOUSE PETROLEUM LIMITED (REGISTERED NUMBER: 02967598) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the income statement over the period to which they relate.

| Pension costs and other post-retirement benefits

| The company has implemented auto-enrolment pension in respect of all employees. Contributions are charged to the income statement in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 2,050,650 |  | 1,375,294 |  | 3,425,944 |  |

| Additions | - |  | 188,899 |  | 188,899 |  |

| Disposals | - |  | (47,273 | ) | (47,273 | ) |

| At 30 September 2025 | 2,050,650 |  | 1,516,920 |  | 3,567,570 |  |

| DEPRECIATION

| At 1 October 2024 | 379,716 |  | 718,425 |  | 1,098,141 |  |

| Charge for year | 46,754 |  | 71,187 |  | 117,941 |  |

| Eliminated on disposal | - |  | (32,019 | ) | (32,019 | ) |

| At 30 September 2025 | 426,470 |  | 757,593 |  | 1,184,063 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,624,180 |  | 759,327 |  | 2,383,507 |  |

| At 30 September 2024 | 1,670,934 |  | 656,869 |  | 2,327,803 |  |

MOORHOUSE PETROLEUM LIMITED (REGISTERED NUMBER: 02967598) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | - |  | 6,625 |  | 6,625 |  |

| Additions | 100 |  | - |  | 100 |  |

| Revaluations | - |  | (144 | ) | (144 | ) |

| At 30 September 2025 | 100 |  | 6,481 |  | 6,581 |  |

| NET BOOK VALUE

| At 30 September 2025 | 100 |  | 6,481 |  | 6,581 |  |

| At 30 September 2024 | - |  | 6,625 |  | 6,625 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2023 | - |  | 2,452 |  | 2,452 |  |

| Valuation in 2024 | - |  | 2,418 |  | 2,418 |  |

| Valuation in 2025 | - |  | (144 | ) | (144 | ) |

| Cost | 100 |  | 1,755 |  | 1,855 |  |

100 |  | 6,481 |  | 6,581 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 570,966 |  |

| NET BOOK VALUE

| At 30 September 2025 | 570,966 |  |

| At 30 September 2024 | 570,966 |  |

| In the opinion of the directors, the fair value of investment property is not materially different to its carrying value.

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 47,844 |  | 91,127 |  |

| Amounts owed by group undertakings | 415 |  | - |  |

| Amounts owed by associates | 44,384 |  | 85,254 |  |

| Other debtors | 180,300 |  | 139,410 |  |

272,943 |  | 315,791 |  |

MOORHOUSE PETROLEUM LIMITED (REGISTERED NUMBER: 02967598) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | - |  | 2,284 |  |

| Trade creditors | 316,578 |  | 211,589 |  |

| Amounts owed to associates | - |  | 1,895 |  |

| Taxation and social security | 983 |  | 56,295 |  |

| Other creditors | 159,159 |  | 175,469 |  |

476,720 |  | 447,532 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |