Registration number: 04427090

Moore Scarrott Limited

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 6

Moore Scarrott Limited

(Registration number: 04427090)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	190,773	233,328
Tangible assets	5	34,002	34,315
		224,775	267,643
Current assets
Debtors		339,840	411,175
Cash at bank and in hand		19,899	90
		359,739	411,265
Creditors: Amounts falling due within one year		(158,324)	(279,207)
Net current assets		201,415	132,058
Total assets less current liabilities		426,190	399,701
Creditors: Amounts falling due after more than one year		-	(4,167)
Net assets		426,190	395,534
Capital and reserves
Called up share capital		120	120
Profit and loss account		426,070	395,414
Total equity		426,190	395,534

For the financial year ending 31 December 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 of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Moore Scarrott Limited

(Registration number: 04427090)
Abridged Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 19 May 2026 and signed on its behalf by:
 

A I R Moore

Company secretary and director

Moore Scarrott Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 19 May 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged 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 comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

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 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 on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Moore Scarrott Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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
Plant and machinery etc.	25% on cost, 20% on cost
Fixtures and Fittiings	16.67% on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the Company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	6.25% on cost

Moore Scarrott Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4	Intangible assets

	Total £
Cost or valuation
At 1 January 2025	679,017
At 31 December 2025	679,017
Amortisation
At 1 January 2025	445,689
Amortisation charge	42,555
At 31 December 2025	488,244
Carrying amount
At 31 December 2025	190,773
At 31 December 2024	233,328

Moore Scarrott Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	23,181	117,681	140,862
Additions	-	9,476	9,476
At 31 December 2025	23,181	127,157	150,338
Depreciation
At 1 January 2025	1,375	105,172	106,547
Charge for the year	3,864	5,925	9,789
At 31 December 2025	5,239	111,097	116,336
Carrying amount
At 31 December 2025	17,942	16,060	34,002
At 31 December 2024	21,806	12,509	34,315

6	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of guarantees not included in the balance sheet is £Nil (2024 - £Nil). The company is party to an omnibus guarantee and set-off agreement with Lloyds Bank plc and certain fellow group undertakings dated 15 December 2023. Under the agreement, the participating group companies are jointly and severally liable in respect of amounts due to the bank under group banking arrangements.

At 31 December 2025, the directors do not consider that any material liability will arise under this arrangement and accordingly no provision has been recognised in these financial statements.