Moorfields Plant Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: NI614893

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		293,079		318,249

			293,079		318,249
CURRENT ASSETS
Debtors	5	7,462		7,462
Cash at bank and in hand		18,140		18,660

		25,602		26,122
Creditors: Amounts Falling Due Within One Year	6	(159,125 )		(159,125 )

NET CURRENT ASSETS (LIABILITIES)			(133,523 )		(133,003 )

TOTAL ASSETS LESS CURRENT LIABILITIES			159,556		185,246

PROVISIONS FOR LIABILITIES
Deferred Taxation			(37,378 )		(37,378 )

NET ASSETS			122,178		147,868

CAPITAL AND RESERVES
Called up share capital	7		330		330
Profit and Loss Account			121,848		147,538

SHAREHOLDERS' FUNDS			122,178		147,868

Page 1

Page 2

Moorfields Plant Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr. Ivor McCullough Director	Mr David McCullough Director
23/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Moorfields Plant Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI614893 . The registered office is 107 Moorfields Road, Ballymena, Co.Antrim, BT42 3HJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0% straight line
Plant & Machinery	15% reducing balance
Motor Vehicles	25% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 November 2024	151,015	538,701	179,700	869,416

As at 31 October 2025	151,015	538,701	179,700	869,416

Depreciation
As at 1 November 2024	-	371,467	179,700	551,167
Provided during the period	-	25,170	-	25,170

As at 31 October 2025	-	396,637	179,700	576,337

Net Book Value
As at 31 October 2025	151,015	142,064	-	293,079

As at 1 November 2024	151,015	167,234	-	318,249

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	7,462	7,462

Page 3

Page 4

Moorfields Plant Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	159,125	159,125

7. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	330	330

Amount of Allotted, Called Up Share Capital	330	330