Company No: 06202255 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Westley Moore
	Matthew Robert Stone

SECRETARY

Matthew Robert Stone

REGISTERED OFFICE	Gascoyne House Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	IP28 6JY
	United Kingdom

COMPANY NUMBER

06202255 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	82,798		125,751
		82,798		125,751
Current assets
Stocks	4	405,000		405,000
Debtors	5	194,931		305,599
Cash at bank and in hand		0		10
		599,931		710,609
Creditors: amounts falling due within one year	6	( 542,593)		( 542,935)
Net current assets		57,338		167,674
Total assets less current liabilities		140,136		293,425
Creditors: amounts falling due after more than one year	7	( 43,418)		( 35,203)
Provision for liabilities		( 7,989)		( 29,127)
Net assets		88,729		229,095
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		88,727		229,093
Total shareholders' funds		88,729		229,095

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Moore & Stone Carpentry And Building Ltd (registered number: 06202255) were approved and authorised for issue by the Board of Directors on 02 September 2026. They were signed on its behalf by:

Matthew Robert Stone Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Moore & Stone Carpentry And Building Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Gascoyne House Moseleys Farm Business Centre, Fornham All Saints, Bury St Edmunds, IP28 6JY, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Tools and equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	13		11

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Tools and equipment		Total
	£		£		£		£		£
Cost
At 01 November 2024	76,223		78,487		215,336		8,308		378,354
Additions	0		0		55,662		623		56,285
Disposals	0		0		( 139,567)		0		( 139,567)
At 31 October 2025	76,223		78,487		131,431		8,931		295,072
Accumulated depreciation
At 01 November 2024	66,979		69,637		110,681		5,306		252,603
Charge for the financial year	7,623		1,311		8,143		799		17,876
Disposals	0		0		( 58,205)		0		( 58,205)
At 31 October 2025	74,602		70,948		60,619		6,105		212,274
Net book value
At 31 October 2025	1,621		7,539		70,812		2,826		82,798
At 31 October 2024	9,244		8,850		104,655		3,002		125,751

4. Stocks

	2025		2024
	£		£
Stocks	195,000		195,000
Work in progress	210,000		210,000
	405,000		405,000

5. Debtors

	2025		2024
	£		£
Trade debtors	1,998		0
Other debtors	192,933		305,599
	194,931		305,599

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	42,153		32,423
Trade creditors	200,103		337,028
Amounts owed to Group undertakings	200		200
CIS withheld	3,236		0
Taxation and social security	172,643		55,039
Obligations under finance leases and hire purchase contracts	16,633		22,868
Other creditors	107,625		95,377
	542,593		542,935

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		5,834
Obligations under finance leases and hire purchase contracts	43,418		29,369
	43,418		35,203

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 A ordinary shares of £ 1.00 each	2		2

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Directors Loan Account - Matthew Robert Stone	(23,854)		128,351
Directors Loan Account - Westley Moore	(30,672)		(2,907)

As at 31 October 2025 the above balances are owed by the company to the directors.

These loans are interest-free and there are no fixed terms for repayment.