P D Moore Ltd

Unaudited Financial Statements

for the Year Ended 30 April 2026

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

368,012

391,160

368,012

391,160

CURRENT ASSETS

Stocks

1,950

1,750

Debtors

6

124,851

107,368

Cash at bank and in hand

157,369

140,027

284,170

249,145

CREDITORS

Amounts falling due within one year

7

209,179

179,257

NET CURRENT ASSETS

74,991

69,888

TOTAL ASSETS LESS CURRENT LIABILITIES

443,003

461,048

CREDITORS

Amounts falling due after more than one year

8

5,687

6,917

NET ASSETS

437,316

454,131

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

437,266

454,081

437,316

454,131

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

GD Willis - Director

1.	STATUTORY INFORMATION

P D Moore Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04408805

Registered office:

The Marshes

Washfield

Tiverton

Devon

EX16 9PD

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

30,000

AMORTISATION

At 1 May 2025

and 30 April 2026

30,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2025

289,398

216,150

505,548

Additions

-

664

664

Disposals

-

(11,000

)

(11,000

)

At 30 April 2026

289,398

205,814

495,212

DEPRECIATION

At 1 May 2025

-

114,388

114,388

Charge for year

-

23,616

23,616

Eliminated on disposal

-

(10,804

)

(10,804

)

At 30 April 2026

-

127,200

127,200

NET BOOK VALUE

At 30 April 2026

289,398

78,614

368,012

At 30 April 2025

289,398

101,762

391,160

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

100,846

84,779

Amounts recoverable on contract

3,400

3,250

Other debtors

20,605

19,339

124,851

107,368

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

49,668

50,830

Taxation and social security

34,375

17,836

Other creditors

125,136

110,591

209,179

179,257

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Other creditors

5,687

6,917

9.	RELATED PARTY DISCLOSURES

The directors have charged interest at a commercial rate on the amounts owed to them.