A&S MOORE LIMITED


Directors	BURNS, Kenneth John
	LAVERY, Thomas Robin
	WARREN, Richard Matthew


Registered Address	85 Great Portland Street
	London
	W1W 7LT


Registered Number	11216005 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		117,910		602,943
			117,910		602,943
Current assets
Stocks		106,276		132,946
Debtors		389,973		379,721
Cash at bank and on hand		320,459		97,338
		816,708		610,005
Creditors amounts falling due within one year	5	(419,463)		(653,120)
Net current assets (liabilities)			397,245		(43,115)
Total assets less current liabilities			515,155		559,828
Creditors amounts falling due after one year			(29,954)		(29,954)
Net assets			485,201		529,874
Capital and reserves
Called up share capital			100		100
Profit and loss account			485,101		529,774
Shareholders' funds			485,201		529,874

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 10 August 2026, and are signed on its behalf by:

WARREN, Richard Matthew
Director
Registered Company No. 11216005

A&S MOORE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	25	-
Fixtures and fittings	-	10
Vehicles	-	10
Office Equipment	-	33

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	22		24

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 25	20,000
	At 31 March 26	20,000
	Amortisation and impairment
	At 01 April 25	20,000
	At 31 March 26	20,000
	Net book value
	At 31 March 26	-
	At 31 March 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	933,717
	Additions	4,596
	Disposals	(450,000)
	At 31 March 26	488,313
	Depreciation and impairment
	At 01 April 25	330,773
	Charge for year	39,630
	At 31 March 26	370,403
	Net book value
	At 31 March 26	117,910
	At 31 March 25	602,943

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	51,992	72,012
Bank borrowings and overdrafts	205,798	424,817
Taxation and social security	84,885	66,158
Other creditors	71,505	85,381
Accrued liabilities and deferred income	5,283	4,752
Total	419,463	653,120


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.