REGISTERED NUMBER: 03854473 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Moore Secure Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Moore

Mrs S E Moore

SECRETARY:

Mrs S E Moore

REGISTERED OFFICE:

119a Wilmslow Road

Handforth

Wilmslow

Cheshire

SK9 3ER

REGISTERED NUMBER:

03854473 (England and Wales)

ACCOUNTANTS:

Frazer Norris Accounting Limited

Chartered Accountants

Waverley

603 Chester Road

Sandiway

Northwich

Cheshire

CW8 2EB

FIXED ASSETS

Intangible assets

4

12,500

25,000

Tangible assets

5

109,732

95,535

122,232

120,535

CURRENT ASSETS

Stocks

10,900

11,350

Debtors

93,652

62,787

Cash at bank and in hand

54,165

51,469

158,717

125,606

CREDITORS

Amounts falling due within one year

180,699

158,657

NET CURRENT LIABILITIES

(21,982

)

(33,051

)

TOTAL ASSETS LESS CURRENT LIABILITIES

100,250

87,484

CREDITORS

Amounts falling due after more than one year

(40,392

)

(33,076

)

PROVISIONS FOR LIABILITIES

(12,569

)

(11,959

)

NET ASSETS

47,289

42,449

CAPITAL AND RESERVES

Called up share capital

85

85

Retained earnings

47,204

42,364

SHAREHOLDERS' FUNDS

47,289

42,449

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 July 2026 and were signed on its behalf by:

Mrs S E Moore - Director

1.	STATUTORY INFORMATION

Moore Secure 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty 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.

Short leasehold

-

Over the remaining term of the lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

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 19 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

250,000

AMORTISATION

At 1 November 2024

225,000

Amortisation for year

12,500

At 31 October 2025

237,500

NET BOOK VALUE

At 31 October 2025

12,500

At 31 October 2024

25,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

329,721

Additions

43,164

Disposals

(20,600

)

At 31 October 2025

352,285

DEPRECIATION

At 1 November 2024

234,186

Charge for year

27,481

Eliminated on disposal

(19,114

)

At 31 October 2025

242,553

NET BOOK VALUE

At 31 October 2025

109,732

At 31 October 2024

95,535

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

Totals

£

COST

At 1 November 2024

56,945

Additions

29,703

At 31 October 2025

86,648

DEPRECIATION

At 1 November 2024

18,755

Charge for year

9,547

At 31 October 2025

28,302

NET BOOK VALUE

At 31 October 2025

58,346

At 31 October 2024

38,190

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Hire purchase contracts

56,694

40,605

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Mr P Moore and Mrs S E Moore

Balance outstanding at start of year

16,112

13,023

Amounts advanced

-

16,208

Amounts repaid

(16,112

)

(13,119

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

16,112

The directors joint current account was repaid in full in April 2025.

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £36,000 (2024 - £8,000) were paid to the directors .

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P Moore.