REGISTERED NUMBER: 04703778 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

MOORE REPAIRS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N C G Moore

Mrs S L Moore

SECRETARY:

Mrs S L Moore

REGISTERED OFFICE:

Ingleside

115 Moss Road

Northwich

Cheshire

CW8 4BJ

REGISTERED NUMBER:

04703778 (England and Wales)

ACCOUNTANTS:

Walker Begley Limited

Chartered Accountants

207 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2QL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

-

Investment property

6

1,315,907

1,424,930

1,315,907

1,424,930

CURRENT ASSETS

Cash at bank

67,698

28,412

CREDITORS

Amounts falling due within one year

38,133

53,747

NET CURRENT ASSETS/(LIABILITIES)

29,565

(25,335

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,345,472

1,399,595

CREDITORS

Amounts falling due after more than one year

7

294,515

403,598

NET ASSETS

1,050,957

995,997

CAPITAL AND RESERVES

Called up share capital

786,165

786,165

Retained earnings

264,792

209,832

SHAREHOLDERS' FUNDS

1,050,957

995,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 June 2026 and were signed on its behalf by:

Mrs S L Moore - Director

1.	STATUTORY INFORMATION

Moore Repairs 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

20% on cost

Investment property

The company's investment properties are shown at cost in the financial statements. If the market value is more than cost any surplus over the cost is transferred to a revaluation reserve; where revaluation is less than cost and is considered to be permanent in nature, the shortfall is charged to the profit and loss account. Where the fall in value is considered to be temporary, any adjustment is taken to the revaluation reserve.

No depreciation is provided in respect of the company's investment property. Although the Companies act 2006 would normally require the systematic depreciation of fixed assets, the directors believe that this policy of not providing depreciation on investment property is necessary in order for the financial statements to give a true and fair view as market value is more relevant than a measure of consumption in the activities of the company. It is the directors' policy to maintain the property in good condition thus prolonging its useful life.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

12,000

AMORTISATION

At 1 April 2025

and 31 March 2026

12,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

2,016

DEPRECIATION

At 1 April 2025

and 31 March 2026

2,016

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,424,930

Disposals

(109,023

)

At 31 March 2026

1,315,907

NET BOOK VALUE

At 31 March 2026

1,315,907

At 31 March 2025

1,424,930

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

31/3/26

31/3/25

£

£

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

294,515

403,598

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors, Mr N C Moore & Mrs S L Moore have made an unsecured interest free loan available to the company with no fixed repayment date. At the year end the balance was £22,700 (2025 : £17,832).