P K Moorview Ltd - Filleted accounts

Registered number

16087889

P K Moorview Ltd

Filleted Accounts

31 October 2025

P K Moorview Ltd
Registered number:	16087889
Balance Sheet
as at 31 October 2025

Notes		2025
£
Current assets
Cash at bank and in hand	1


Net current assets		1

Net assets		1

Capital and reserves
Called up share capital		1

Shareholders' funds		1

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P A Barcroft
Director
Approved by the board on 9 July 2026

P K Moorview Ltd
Notes to the Accounts
for the period from 19 November 2024 to 31 October 2025


1	Accounting policies

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025
Number

	Average number of persons employed by the company	1


3	Other information

	P K Moorview Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	277 Stockport Road
	Guidge Bridge
	Ashton-u-Lyne
	Lancashire
	OL7 0NT