2025-04-01 2026-03-31 false Capium Accounts Production 1.1 04311717 2025-04-01 2026-03-31 04311717 bus:FullAccounts 2025-04-01 2026-03-31 04311717 bus:FRS102 2025-04-01 2026-03-31 04311717 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 04311717 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04311717 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04311717 2025-04-01 2026-03-31 04311717 2026-03-31 04311717 bus:RegisteredOffice 2025-04-01 2026-03-31 04311717 core:WithinOneYear 2026-03-31 04311717 core:AfterOneYear 2026-03-31 04311717 1 2025-04-01 2026-03-31 04311717 bus:Director1 2025-04-01 2026-03-31 04311717 bus:Director1 2026-03-31 04311717 bus:Director1 2024-04-01 2025-03-31 04311717 bus:Director2 2025-04-01 2026-03-31 04311717 bus:Director2 2026-03-31 04311717 bus:Director2 2024-04-01 2025-03-31 04311717 bus:Director3 2025-04-01 2026-03-31 04311717 bus:Director3 2026-03-31 04311717 bus:Director3 2024-04-01 2025-03-31 04311717 2024-04-01 04311717 bus:LeadAgentIfApplicable 2025-04-01 2026-03-31 04311717 2024-04-01 2025-03-31 04311717 2025-03-31 04311717 core:WithinOneYear 2025-03-31 04311717 core:AfterOneYear 2025-03-31 04311717 bus:EntityAccountantsOrAuditors 2024-04-01 2025-03-31 04311717 core:PlantMachinery 2025-04-01 2026-03-31 04311717 core:PlantMachinery 2026-03-31 04311717 core:PlantMachinery 2025-03-31 04311717 core:MotorCars 2025-04-01 2026-03-31 04311717 core:MotorCars 2026-03-31 04311717 core:MotorCars 2025-03-31 04311717 core:FurnitureFittings 2025-04-01 2026-03-31 04311717 core:FurnitureFittings 2026-03-31 04311717 core:FurnitureFittings 2025-03-31 04311717 core:ComputerEquipment 2025-04-01 2026-03-31 04311717 core:ComputerEquipment 2026-03-31 04311717 core:ComputerEquipment 2025-03-31 04311717 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-03-31 04311717 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 04311717 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 04311717 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 04311717 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-03-31 04311717 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 04311717 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-03-31 04311717 core:Non-currentFinancialInstruments 2026-03-31 04311717 core:Non-currentFinancialInstruments 2025-03-31 04311717 core:ShareCapital 2026-03-31 04311717 core:ShareCapital 2025-03-31 04311717 core:RetainedEarningsAccumulatedLosses 2026-03-31 04311717 core:RetainedEarningsAccumulatedLosses 2025-03-31 04311717 dpl:Item1 2025-04-01 04311717 dpl:Item1 2026-03-31 04311717 dpl:Item1 2024-04-01 04311717 dpl:Item1 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 04311717
England and Wales
MORAN & SONS FLOORING LTD
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Moran & Sons Flooring Ltd Contents Page For the year ended 31 March 2026
Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Moran & Sons Flooring Ltd Company Information For the year ended 31 March 2026
Directors | John Moran Andrew Moran Stuart Moran
Registered Number | 04311717
Registered Office | 339 Two Mile Hill Road Kingswood Bristol Bristol BS15 1AN
Accountants | Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN
1

Moran & Sons Flooring Ltd Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 March 2026 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 22 July 2026 2

Moran & Sons Flooring Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 852 |  | 2,509
|  | 852 |  | 2,509
Current assets |  |  |
Stocks | 4 | 1,925 |  | 1,375
Debtors | 5 | 39,426 |  | 37,423
Cash at bank and in hand |  | 23,718 |  | 52,398
|  | 65,069 |  | 91,196
Creditors: amount falling due within one year | 6 | (65,735) |  | (86,569)
Net current assets |  | (666) |  | 4,627
Total assets less current liabilities |  | 186 |  | 7,136
Creditors: amount falling due after more than one year | 7 | 0 |  | (4,226)
Net assets |  | 186 |  | 2,910
Capital and reserves |  |  |
Called up share capital |  | 120 |  | 120
Profit and loss account |  | 66 |  | 2,790
Shareholders' funds |  | 186 |  | 2,910
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. 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. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 22 July 2026 and were signed on its behalf by:
------------------------------- Stuart Moran Director | ------------------------------- John Moran Director | ------------------------------- Andrew Moran Director
3

Moran & Sons Flooring Ltd Notes to the Financial Statements For the year ended 31 March 2026
General Information Moran & Sons Flooring Ltd is a private company, limited by shares, registered in England and Wales, registration number 04311717, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Bristol, BS15 1AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 15% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 4 (2025 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2025 | 6,967 |  | 26,685 |  | 1,929 |  | 1,634 |  | 37,215
Additions | - |  | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | - |  | -
At 31 March 2026 | 6,967 |  | 26,685 |  | 1,929 |  | 1,634 |  | 37,215
Depreciation
At 01 April 2025 | 6,788 |  | 23,120 |  | 1,876 |  | 2,922 |  | 34,706
Charge for year | 179 |  | 890 |  | 1,876 |  | (1,288) |  | 1,657
On disposals | - |  | - |  | - |  | - |  | -
At 31 March 2026 | 6,967 |  | 24,010 |  | 3,752 |  | 1,634 |  | 36,363
Net book values
Closing balance as at 31 March 2026 | - |  | 2,675 |  | (1,823) |  | - |  | 852
Opening balance as at 01 April 2025 | 179 |  | 3,565 |  | 53 |  | (1,288) |  | 2,509
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 1,925 |  | 1,375
| 1,925 |  | 1,375
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 50,628 |  | 44,424
Provision for Doubtful Debts | (15,632) |  | (16,925)
Prepayments & Accrued Income | 4,430 |  | 4,425
VAT | 0 |  | 5,499
| 39,426 |  | 37,423
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 18,848 |  | 22,121
Bank Loans & Overdrafts | 3,588 |  | 10,000
Corporation Tax | 0 |  | 12,926
PAYE & Social Security | 4,165 |  | 3,969
Accrued Expenses | 1,791 |  | 1,834
Directors' Current Accounts | 32,713 |  | 35,719
VAT | 4,630 |  | 0
| 65,735 |  | 86,569
7. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 0 |  | 4,225
Other Creditors | 0 |  | 1
| 0 |  | 4,226
4