MOOR APPLIANCES LIMITED


Directors	CONWAY, David William
	PALMER, Sonia Jane


Registered Address	Hillside Plymouth Hill
	Princetown
	Yelverton
	PL20 6QL


Registered Number	11895576 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		3,500		4,500
Tangible assets	4		4,347		4,641
			7,847		9,141
Current assets
Debtors		3,337		2,409
Cash at bank and on hand		14,406		13,731
		17,743		16,140
Creditors amounts falling due within one year	5	(20,478)		(20,346)
Net current assets (liabilities)			(2,735)		(4,206)
Total assets less current liabilities			5,112		4,935
Net assets			5,112		4,935
Capital and reserves
Called up share capital			1		1
Profit and loss account			5,111		4,934
Shareholders' funds			5,112		4,935

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 25 June 2026, and are signed on its behalf by:

CONWAY, David William
Director

PALMER, Sonia Jane
Director

Registered Company No. 11895576

MOOR APPLIANCES LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Intangible assets

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over
the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities
of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost
and is subsequently measured at cost less accumulated amortisation and accumulated impairment
losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each
reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a
reliable estimate of the useful life cannot be made.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Vehicles	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 October 24	10,000
	At 30 September 25	10,000
	Amortisation and impairment
	At 01 October 24	5,500
	Charge for year	1,000
	At 30 September 25	6,500
	Net book value
	At 30 September 25	3,500
	At 30 September 24	4,500

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	11,000
	Additions	1,300
	At 30 September 25	12,300
	Depreciation and impairment
	At 01 October 24	6,359
	Charge for year	1,594
	At 30 September 25	7,953
	Net book value
	At 30 September 25	4,347
	At 30 September 24	4,641

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,440	1,465
Taxation and social security	3,197	3,930
Finance lease and HP contracts	936	-
Other creditors	11,304	14,352
Accrued liabilities and deferred income	601	599
Total	20,478	20,346


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.