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Registered number: 00658997






Moorland Pottery Limited


ACCOUNTS

FOR THE YEAR ENDED 31/03/2026
























Prepared By:
GT Accountants Ltd
Unit 7 The Court House
72 Moorland Road
Stoke-on-Trent
Staffordshire
ST6 1DY


ACCOUNTS
FOR THE YEAR ENDED 31/03/2026





DIRECTORS
Jonathan Plant
Adrian Tinsley


REGISTERED OFFICE
72a Moorland Road
Burslem
Stoke on Trent
Staffs
ST6 1DY


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 00658997



BANKERS
Lloyds Bank plc



ACCOUNTANTS
GT Accountants Ltd
Unit 7 The Court House
72 Moorland Road
Stoke-on-Trent
Staffordshire
ST6 1DY


ACCOUNTS
FOR THEYEARENDED31/03/2026



CONTENTS



		Page

Balance Sheet		3

Notes To The Accounts		5


BALANCE SHEET AT 31/03/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	3		142,991		146,232

CURRENT ASSETS
Stock		18,000		18,000
Debtors	4	44,145		37,287
Cash at bank and in hand		106,767		62,121
		168,912		117,408
CREDITORS: Amounts falling due within one year	5	65,319		59,452
NET CURRENT ASSETS			103,593		57,956
TOTAL ASSETS LESS CURRENT LIABILITIES			246,584		204,188


CREDITORS: Amounts falling due after more than one year	6		50,000		50,000


PROVISIONS FOR LIABILITIES AND CHARGES			785		1,116

NET ASSETS			195,799		153,072

CAPITAL AND RESERVES

Called up share capital	7		1,700		1,700
Profit and loss account			194,099		151,372
SHAREHOLDERS' FUNDS			195,799		153,072


BALANCE SHEET AT 31/03/2026

For the year ending 31/03/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 11/06/2026 and signed on their behalf by




Adrian Tinsley
Director




Jonathan Plant
Director




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Freehold land and buildings are revalued by the directors to a fair value on a periodic basis.

Land And Buildings		straight line2%
Long Leasehold Properties		straight line2%
Plant And Machinery		reducing balance15%
Fixtures And Fittings		reducing balance15%




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Government Grants
Government grants are recognised in profit and loss in the year in which they are received.




1f. Basis Of Accounting FRS 1021 a
The accounts have been prepared in accordance with the provisions of FRS102 and for disclosure purposes, FRS 102 Section 1A for small entities. There were no material departures form that standard.
The financial statements have been prepared under the historical cost convention except for the modifiaction to a fair value basis for land a buildings as specified in the accounting policies below.




3. TANGIBLE FIXED ASSETS

	Land And	Plant and
	Buildings	Machinery Etc.	Total
	£	£	£
Cost
At 01/04/2025	186,118	88,593	274,711
Additions	-	1,200	1,200
At 31/03/2026	186,118	89,793	275,911
Depreciation
At 01/04/2025	43,518	84,961	128,479
For the year	3,722	719	4,441
At 31/03/2026	47,240	85,680	132,920
Net Book Amounts
At 31/03/2026	138,878	4,113	142,991
At 31/03/2025	142,600	3,632	146,232




4. DEBTORS	2026	2025
	£	£
Amounts falling due within one year
Trade debtors	39,094	33,575
Other debtors	1,000	-
Prepayments	4,051	2,676
Accrued income	-	1,036
	44,145	37,287




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
UK corporation tax	22,168	4,938
VAT	5,613	7,010
PAYE control	2,330	4,554
Directors loan account	9,488	3,677
Credit card	240	1,677
Trade creditors	20,963	34,195
Other creditors	293	2,211
Pension schemes	337	691
Accruals	3,887	499
	65,319	59,452




6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2026	2025
	£	£
Directors Loans	50,000	50,000
	50,000	50,000




2. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	7	7




7. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
1,700 Ordinary shares of £1 each	1,700	1,700
	1,700	1,700