REGISTERED NUMBER: 08200832 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MR MOO'S CVP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Foreman

H C Foreman

SECRETARY:

J M Foreman

REGISTERED OFFICE:

Southfield Farm

Hornsea Road

Skipsea

Driffield

East Yorkshire

YO25 8SY

REGISTERED NUMBER:

08200832 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Intangible assets

4

56,250

65,250

Tangible assets

5

155,544

175,281

211,794

240,531

CURRENT ASSETS

Stocks

635

937

Debtors

6

86,057

110,225

Cash at bank and in hand

19,567

7,099

106,259

118,261

CREDITORS

Amounts falling due within one year

7

46,948

59,329

NET CURRENT ASSETS

59,311

58,932

TOTAL ASSETS LESS CURRENT LIABILITIES

271,105

299,463

CREDITORS

Amounts falling due after more than one year

8

(981

)

(4,646

)

PROVISIONS FOR LIABILITIES

(38,885

)

(34,075

)

NET ASSETS

231,239

260,742

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

231,139

260,642

SHAREHOLDERS' FUNDS

231,239

260,742

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

S P Foreman - Director

1.	STATUTORY INFORMATION

Mr Moo's CVP 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.

Turnover

Turnover represents wind turbine power generation income and caravan park income. Turnover is recognised when the services are provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Freehold property

-

10% on reducing balance

Plant and machinery

-

20% on reducing balance and 4% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

90,000

AMORTISATION

At 1 January 2025

24,750

Charge for year

9,000

At 31 December 2025

33,750

NET BOOK VALUE

At 31 December 2025

56,250

At 31 December 2024

65,250

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

65,242

345,279

410,521

Additions

2,286

2,198

4,484

At 31 December 2025

67,528

347,477

415,005

DEPRECIATION

At 1 January 2025

11,606

223,634

235,240

Charge for year

5,592

18,629

24,221

At 31 December 2025

17,198

242,263

259,461

NET BOOK VALUE

At 31 December 2025

50,330

105,214

155,544

At 31 December 2024

53,636

121,645

175,281

The net book value of tangible fixed assets includes £ 9,873 (2024 - £ 13,164 ) in respect of assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by associates

51,475

60,151

Other debtors

34,582

50,074

86,057

110,225

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

3,665

3,247

Trade creditors

6,662

6,132

Taxation and social security

32,564

33,561

Other creditors

4,057

16,389

46,948

59,329

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

981

4,646

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

4,646

7,893

Obligations under hire purchase agreements are secured on the asset to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

45

Ordinary A

£1

45

45

45

Ordinary B

£1

45

45

10

Ordinary C

£1

10

10

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

S P Foreman

Balance outstanding at start of year

8,014

-

Amounts advanced

-

8,014

Amounts repaid

(6,805

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,209

8,014

During the year, the company utilised borrowing facilities with Lloyds Bank. These facilities were secured by a personal guarantee provided by Stephen Foreman, a director of the company. At 31 December 2025, there was no liability secured by this guarantee.