REGISTERED NUMBER: 06840357 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Moore & Son Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

CF Moore

REGISTERED OFFICE:

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

REGISTERED NUMBER:

06840357 (England and Wales)

ACCOUNTANTS:

Lawrence & Company

Chartered Certified Accountants

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

FIXED ASSETS

Tangible assets

4

59,272

49,983

CURRENT ASSETS

Cash at bank

85,716

117,708

CREDITORS

Amounts falling due within one year

5

46,825

31,344

NET CURRENT ASSETS

38,891

86,364

TOTAL ASSETS LESS CURRENT LIABILITIES

98,163

136,347

CREDITORS

Amounts falling due after more than one year

6

17,333

43,092

NET ASSETS

80,830

93,255

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

79,830

92,255

SHAREHOLDERS' FUNDS

80,830

93,255

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 director acknowledges his 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 director and authorised for issue on 21 May 2026 and were signed by:

CF Moore - Director

1.	STATUTORY INFORMATION

Moore & Son Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

11,667

7,888

155,799

1,329

176,683

Additions

-

16,664

12,000

517

29,181

At 31 March 2026

11,667

24,552

167,799

1,846

205,864

DEPRECIATION

At 1 April 2025

11,010

6,748

107,613

1,329

126,700

Charge for year

164

4,509

15,046

173

19,892

At 31 March 2026

11,174

11,257

122,659

1,502

146,592

NET BOOK VALUE

At 31 March 2026

493

13,295

45,140

344

59,272

At 31 March 2025

657

1,140

48,186

-

49,983

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

42,370

DEPRECIATION

At 1 April 2025

18,537

Charge for year

5,958

At 31 March 2026

24,495

NET BOOK VALUE

At 31 March 2026

17,875

At 31 March 2025

23,833

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

4,000

4,000

Hire purchase contracts

21,759

2,373

Trade creditors

2,082

-

Taxation

1,943

6,588

Social security and other taxes

5,904

6,851

Directors' current accounts

10,000

11,010

Accrued expenses

1,137

522

46,825

31,344

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

4,000

4,000

Bank loans - 2-5 years

12,000

12,000

Bank loans more 5 yr by instal

1,333

5,333

Hire purchase contracts

-

21,759

17,333

43,092

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,333

5,333

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £30,000 (2025 - £36,500) were paid to the director .

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Lawrence & Company

Chartered Certified Accountants

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

21 May 2026