Registration number: NI614450

S & T Moore Ltd

(Registration number: NI614450)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	12,983	15,293
Current assets
Stocks	5	426,402	522,360
Debtors	6	7,169	7,118
Cash at bank and in hand		112,575	156,150
		546,146	685,628
Creditors: Amounts falling due within one year	7	(205,614)	(315,549)
Net current assets		340,532	370,079
Total assets less current liabilities		353,515	385,372
Provisions for liabilities		(3,246)	(3,823)
Net assets		350,269	381,549
Capital and reserves
Called up share capital	8	108,002	108,002
Retained earnings		242,267	273,547
Shareholders' funds		350,269	381,549

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

S & T Moore Ltd

(Registration number: NI614450)
Balance Sheet as at 31 October 2025

Approved and authorised by the director on 23 July 2026
 

......................................... Mr Samuel Moore Director

S & T Moore Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 28 Railway Road, Coleraine, Co. Londonderry, BT52 1PE.

These financial statements were authorised for issue by the director on 23 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

S & T Moore Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% per annum reducing balance basis
Office equipment	20% per annum reducing balance basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Financial assets, including debtors, are reviewed at the reporting date to determine if there is any evidence of potential impairment. Any losses arising from impairment are recognised in the income statement in operating expenses.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

S & T Moore Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 8).

4	Tangible assets

	Fixtures & fittings  £	Office equipment  £	Total £
Cost or valuation
At 1 November 2024	82,134	1,898	84,032
At 31 October 2025	82,134	1,898	84,032
Depreciation
At 1 November 2024	67,127	1,612	68,739
Charge for the year	2,252	58	2,310
At 31 October 2025	69,379	1,670	71,049
Carrying amount
At 31 October 2025	12,755	228	12,983
At 31 October 2024	15,007	286	15,293

S & T Moore Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5

Stocks

	2025 £	2024 £
Goods for resale	426,402	522,360

6

Debtors

Current	2025 £	2024 £
Trade debtors	4,465	4,465
Prepayments	2,704	2,653
	7,169	7,118

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		150,538	199,262
Taxation and social security		12,941	16,004
Directors current account	9	31,905	61,435
Other creditors		10,230	38,848
		205,614	315,549

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2
Ordinary A shares of £1 each	108,000	108,000	108,000	108,000
	108,002	108,002	108,002	108,002

S & T Moore Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

9	Related party transactions

The following balance was owed to the director at the year end:

	2025 £	2024  £
Directors current account	31,905	61,435

Interest of £nil was charged on the balance owed (2024: £2,564).