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Company Registration No. NI657633 (Northern Ireland)
THOMAS MOORE HOMES LIMITED Unaudited accounts for the year ended 31 December 2025
THOMAS MOORE HOMES LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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THOMAS MOORE HOMES LIMITED Company Information for the year ended 31 December 2025
Directors
David Fraser Jordan Fraser Wendy Fraser
Company Number
NI657633 (Northern Ireland)
Registered Office
24 BEECHMOUNT ROAD CARRYDUFF BELFAST BT8 8AD NORTHERN IRELAND
Accountants
J H & Co Accountants Ltd 20 Magheralave Park East Lisburn BT28 3BT
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THOMAS MOORE HOMES LIMITED Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
19,477
21,901
Current assets
Inventories
842,487
429,970
Debtors
5
10,660
6,413
Cash at bank and in hand
54,241
161,862
907,388
598,245
Creditors: amounts falling due within one year
6
(493,719)
(180,707)
Net current assets
413,669
417,538
Total assets less current liabilities
433,146
439,439
Creditors: amounts falling due after more than one year
7
(350,233)
(350,233)
Net assets
82,913
89,206
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
82,912
89,205
Shareholders' funds
82,913
89,206
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2026 and were signed on its behalf by
Jordan Fraser Director Company Registration No. NI657633
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THOMAS MOORE HOMES LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
THOMAS MOORE HOMES LIMITED is a private company, limited by shares, registered in Northern Ireland, registration number NI657633. The registered office is 24 BEECHMOUNT ROAD, CARRYDUFF, BELFAST, BT8 8AD, NORTHERN IRELAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Presentation currency
The accounts are presented in £ sterling.
Basis of preparation
The accounts have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
Turnover
Turnover is recognised to the extent that is probable that the economic benefits will flow to the Company and the turnover will be reliably measured. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Interest income
Interest income is recognised in profit or loss using the effective interest method
Finance costs
Finance costs are charged to the Profit and Loss Account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
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THOMAS MOORE HOMES LIMITED Notes to the Accounts for the year ended 31 December 2025
Pensions
The company operates a defined contribution scheme for the benefit of its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
Tangible fixed assets and depreciation
Tangible assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical costs includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% Reducing balance
Motor vehicles
10% Reducing balance
Computer equipment
20% Reducing balance
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash is presented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to know amounts of cash with insignificant risk of change in value.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Going concern
The Directors of Thomas Moore Homes Limited have reviewed the resources available and believe that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, Thomas Moore Homes Limited continues to adopt the going concern basis in preparing the financial statements.
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THOMAS MOORE HOMES LIMITED Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
19,965
26,183
4,761
50,909
At 31 December 2025
19,965
26,183
4,761
50,909
Depreciation
At 1 January 2025
9,277
17,317
2,414
29,008
Charge for the year
1,069
886
469
2,424
At 31 December 2025
10,346
18,203
2,883
31,432
Net book value
At 31 December 2025
9,619
7,980
1,878
19,477
At 31 December 2024
10,688
8,866
2,347
21,901
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
6,211
4,031
Other debtors
4,449
2,382
10,660
6,413
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
8,282
23,887
Taxes and social security
-
3,944
Other creditors
483,937
151,376
Accruals
1,500
1,500
493,719
180,707
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
350,233
350,233
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £0.01 each
1
1
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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