MOO_PROPERTY_LTD_31_Dec_2025_companies_house_set_of

Moo Property Ltd

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Moo Property Ltd

Year ended

31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the

financial statements

Moo Property Ltd

for the year ended

31 December 2025

which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/regulations.

This report is made solely to the Board of Directors of

Moo Property Ltd

, as a body, in accordance with the terms of my engagement letter dated 13 May 2025. My work has been undertaken solely to prepare for your approval the

financial statements

Moo Property Ltd

and state those matters that I have agreed to state to the Board of Directors of

Moo Property Ltd

, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than

Moo Property Ltd

and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that

Moo Property Ltd

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

Moo Property Ltd

. You consider that

Moo Property Ltd

is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Moo Property Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

West Bridgford Accountancy Limited

Chartered Accountant

43 Edward Road

West Bridgford

Nottingham

Nottinghamshire

NG2 5GE

United Kingdom

Date:

20 August 2026

Moo Property Ltd

Statement of Financial Position

31 December 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	470,000		445,000
Current assets
Debtors	6	1,586		2,312
Cash at bank and in hand		12,249		5,161
		13,835		7,473
Creditors: amounts falling due within one year	7	(6,211	)	(6,890	)
Net current assets		7,624		583
Total assets less current liabilities		477,624		445,583
Creditors: amounts falling due after more than one year	8	(62,441	)	(71,380	)
Provisions for liabilities		(26,335	)	(20,085	)
Net assets		388,848		354,118
Capital and reserves
Called up share capital		100		100
Revaluation reserve		79,006		60,256
Profit and loss account		309,742		293,762
Shareholders funds		388,848		354,118

For the 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These

financial statements

were approved by the board of directors and authorised for issue on

20 August 2026

, and are signed on behalf of the board by:



N Rowlson	C Rowlson
Director	Director

Company registration number:

12290967

Moo Property Ltd

Notes to the Financial Statements

Year ended

31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

43 Edward Road

West Bridgford

Nottingham

NG2 5GE

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland' including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of investment properties measured at fair value through profit or loss.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents rental income from investment properties.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

5 Tangible assets

	Land and buildings
	£
Cost or valuation
At 1 January 2025	445,000
Revaluations	25,000
At 31 December 2025	470,000
Depreciation
At 1 January 2025 and 31 December 2025	-
Carrying amount
At 31 December 2025	470,000
At 31 December 2024	445,000

Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:

	Land and buildings	Land and buildings
	2025	2024
	£	£
Aggregate historical cost	364,659	364,659
Carrying amount	364,659	364,659

Investment property

Included in land and buildings are the following amounts in relation to investment properties:

	2025
	£
Carrying amount at 1 January 2025	445,000
Fair value adjustments	25,000
Carrying amount at 31 December 2025	470,000

6 Debtors

	2025		2024
	£		£
Other debtors	1,586		2,312

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Taxation and social security	3,748	2,867
Other creditors	2,463	4,023
	6,211	6,890

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans and overdrafts	62,441		71,380

The bank loans are secured by charges over the company's investment properties.

Amounts falling due in more than five years is £62,441 (2024 - £71,380)

9 Controlling party

The company is controlled by the directors.