1 February 2025 false No description of principal activity Taxfiler 2024.6 07511910business:PrivateLimitedCompanyLtd2025-02-012026-01-31 075119102025-01-31 075119102025-02-012026-01-31 07511910business:AuditExemptWithAccountantsReport2025-02-012026-01-31 07511910business:FilletedAccounts2025-02-012026-01-31 075119102026-01-31 07511910business:Director12025-02-012026-01-31 07511910business:RegisteredOffice2025-02-012026-01-31 075119102025-01-31 07511910core:WithinOneYear2026-01-31 07511910core:WithinOneYear2025-01-31 07511910core:AfterOneYear2026-01-31 07511910core:AfterOneYear2025-01-31 07511910core:ShareCapitalcore:PreviouslyStatedAmount2026-01-31 07511910core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 07511910core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 07511910core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 07511910core:PreviouslyStatedAmount2026-01-31 07511910core:PreviouslyStatedAmount2025-01-31 07511910business:SmallEntities2025-02-012026-01-31 07511910countries:EnglandWales2025-02-012026-01-31 07511910core:PlantMachinery2025-02-012026-01-31 07511910core:MotorVehicles2025-02-012026-01-31 07511910core:FurnitureFittings2025-02-012026-01-31 07511910core:ComputerEquipment2025-02-012026-01-31 07511910core:Goodwill2025-01-31 07511910core:Goodwill2026-01-31 07511910core:Goodwill2025-02-012026-01-31 07511910core:PlantMachinery2025-01-31 07511910core:MotorVehicles2025-01-31 07511910core:FurnitureFittings2025-01-31 07511910core:ComputerEquipment2025-01-31 07511910core:PlantMachinery2026-01-31 07511910core:MotorVehicles2026-01-31 07511910core:FurnitureFittings2026-01-31 07511910core:ComputerEquipment2026-01-31 07511910business:OrdinaryShareClass12025-02-012026-01-31 07511910business:OrdinaryShareClass12024-02-012025-01-31 075119102024-02-012025-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07511910 (England and Wales)
J Moore Builders Limited Unaudited accounts for the year ended 31 January 2026
J Moore Builders Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
J Moore Builders Limited Company Information for the year ended 31 January 2026
Director
Bryen James Moore
Company Number
07511910 (England and Wales)
Registered Office
105 Witton Street Northwich Cheshire CW9 5DR United Kingdom
Accountants
Litke Wood & Co Limited 105 Witton Street Northwich Cheshire CW9 5DR
- 3 -
J Moore Builders Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
12,500 
15,000 
Tangible assets
5
2,677 
4,364 
15,177 
19,364 
Current assets
Debtors
6
815 
15,857 
Cash at bank and in hand
817 
26,154 
1,632 
42,011 
Creditors: amounts falling due within one year
7
(12,312)
(22,055)
Net current (liabilities)/assets
(10,680)
19,956 
Total assets less current liabilities
4,497 
39,320 
Creditors: amounts falling due after more than one year
8
- 
(3,989)
Net assets
4,497 
35,331 
Capital and reserves
Called up share capital
9
100 
100 
Profit and loss account
4,397 
35,231 
Shareholders' funds
4,497 
35,331 
For the year ending 31 January 2026 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 October 2026 and were signed on its behalf by
Bryen James Moore Director Company Registration No. 07511910
- 4 -
J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
J Moore Builders Limited is a private company, limited by shares, registered in England and Wales, registration number 07511910. The registered office is 105 Witton Street, Northwich, Cheshire, CW9 5DR, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
20%
Computer equipment
33.33%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 5 -
J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2025
50,000 
At 31 January 2026
50,000 
Amortisation
At 1 February 2025
35,000 
Charge for the year
2,500 
At 31 January 2026
37,500 
Net book value
At 31 January 2026
12,500 
At 31 January 2025
15,000 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2025
8,565 
17,024 
600 
1,327 
27,516 
At 31 January 2026
8,565 
17,024 
600 
1,327 
27,516 
Depreciation
At 1 February 2025
6,934 
14,291 
600 
1,327 
23,152 
Charge for the year
888 
799 
- 
- 
1,687 
At 31 January 2026
7,822 
15,090 
600 
1,327 
24,839 
Net book value
At 31 January 2026
743 
1,934 
- 
- 
2,677 
At 31 January 2025
1,631 
2,733 
- 
- 
4,364 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
815 
15,857 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
3,672 
4,900 
VAT
3,741 
7,291 
Trade creditors
4,071 
790 
Taxes and social security
828 
9,074 
12,312 
22,055 
- 6 -
J Moore Builders Limited Notes to the Accounts for the year ended 31 January 2026
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
3,989 
9
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 1 (2025: 2).
- 7 -