REGISTERED NUMBER: 04470040 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

MOORE'S YARD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N M Stollery

Mr J A Stollery

SECRETARY:

Mrs N M Stollery

REGISTERED OFFICE:

60 Low Street

Benhall

Saxmundham

Suffolk

IP17 1JE

REGISTERED NUMBER:

04470040 (England and Wales)

ACCOUNTANTS:

Turner & Ellerby

Chartered Certified Accountants

5 Church Street

Framlingham

Woodbridge

Suffolk

IP13 9BQ

FIXED ASSETS

Tangible assets

4

560

747

Investment property

5

200,000

200,000

200,560

200,747

CURRENT ASSETS

Debtors

6

3,760

2,260

Cash at bank and in hand

73,852

81,048

77,612

83,308

CREDITORS

Amounts falling due within one year

7

6,182

5,958

NET CURRENT ASSETS

71,430

77,350

TOTAL ASSETS LESS CURRENT LIABILITIES

271,990

278,097

PROVISIONS FOR LIABILITIES

8

9,109

9,109

NET ASSETS

262,881

268,988

CAPITAL AND RESERVES

Called up share capital

80

80

Capital redemption reserve

9

20

20

Retained earnings

9

262,781

268,888

SHAREHOLDERS' FUNDS

262,881

268,988

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.

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 4 June 2026 and were signed on its behalf by:

Mrs N M Stollery - Director

Mr J A Stollery - Director

1.	STATUTORY INFORMATION

MOORE'S YARD 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.

Turnover

Turnover represents rental income due excluding vat.

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

-

25% on reducing balance

Depreciation is not provided on the basis that the directors consider that the freehold property is maintained in such a state of repair that the residual value is at least equal to the net book value. As a result the corresponding depreciation would not be material and therefore is not charged in the profit and loss account. The directors perform impairment reviews to ensure that the recoverable amount is not lower than the carrying value.

Investment Properties

In accordance with SSAP 19: (i) investment properties are revalued annually and the aggregate surplus or deficit is transferred to a revaluation reserve, and (ii) no depreciation or amortisation is provided in respect of freehold investment properties with over 20 years to run.

The directors consider that this accounting policy results in the accounts giving a true and fair view.

Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount which otherwise have been shown cannot be separately identified or quantified.

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.

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.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

and 31 March 2026

1,819

DEPRECIATION

At 1 April 2025

1,072

Charge for year

187

At 31 March 2026

1,259

NET BOOK VALUE

At 31 March 2026

560

At 31 March 2025

747

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

200,000

NET BOOK VALUE

At 31 March 2026

200,000

At 31 March 2025

200,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2012

71,214

Valuation in 2015

18,750

Valuation in 2022

12,500

Cost

97,536

200,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

97,536

97,536

Freehold investment property was valued on open market value basis on 31 March 2026 by the directors' .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,760

2,260

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

3,467

3,254

VAT

1,183

1,172

Other creditors

542

542

Accrued expenses

990

990

6,182

5,958

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

9,109

9,109

Deferred

tax

£

Balance at 1 April 2025

9,109

Movement in year

Balance at 31 March 2026

9,109

9.

RESERVES

Profit and

Revaluation

Total

loss

£

£

£

At 1 April 2025

166,424

102,464

268,888

Profit for the year

13,893

-

13,893

Dividends

-20,000

-

-20,000

Investment property

-

-

-

Movement on deferred tax

-

-

-

At 31 March 2026

160,317

102,464

262,781