Registration number: 03008262

Moor Construction Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Statement of Comprehensive Income	5
Balance Sheet	6
Statement of Changes in Equity	7
Notes to the Unaudited Financial Statements	8 to 15

Moor Construction Ltd

Company Information

Director	Mr Richard Lundbech

Company secretary

Britannia Accountancy & Tax Services Ltd

Registered office

1633 Parkway Whiteley Fareham Hampshire PO15 7AH

Accountants

Britannia Accountancy & Tax Services Ltd 1633 Parkway Whiteley Fareham Hampshire PO15 7AH

Moor Construction Ltd

Director's Report for the Year Ended 31 March 2026

The director presents his report and the financial statements for the year ended 31 March 2026.

Director of the company

The director who held office during the year was as follows:

Mr Richard Lundbech

Principal activity

The principal activity of the company is construction and development projects

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 17 September 2026 and signed on its behalf by:

......................................... Mr Richard Lundbech Director

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Moor Construction Ltd
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Moor Construction Ltd for the year ended 31 March 2026 as set out on pages 4 to 15 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Moor Construction Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Moor Construction Ltd and state those matters that we have agreed to state to the Board of Directors of Moor Construction Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moor Construction Ltd and its Board of Directors as a body for our work or for this report. To the best of our knowledge at the time of preparation; all information contained in this report is accurate, based upon the information and representations made to us by Moor Construction Ltd

It is your duty to ensure that Moor Construction Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Moor Construction Ltd. You consider that Moor Construction Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Moor Construction Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Britannia Accountancy & Tax Services Ltd
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

17 September 2026

Moor Construction Ltd

Profit and Loss Account for the Year Ended 31 March 2026

	Note	2026 £	2025 £
Turnover		622,251	291,749
Cost of sales		(476,412)	(247,812)
Gross profit		145,839	43,937
Administrative expenses		(163,187)	(7,679)
Other operating income		7,500	7,500
Operating (loss)/profit		(9,848)	43,758
Interest payable and similar expenses		(81)	(6)
(Loss)/profit before tax	4	(9,929)	43,752
Tax on (loss)/profit		-	(5,584)
(Loss)/profit for the financial year		(9,929)	38,168

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Moor Construction Ltd

Statement of Comprehensive Income for the Year Ended 31 March 2026

	2026 £	2025 £
(Loss)/profit for the year	(9,929)	38,168
Total comprehensive income for the year	(9,929)	38,168

Moor Construction Ltd

(Registration number: 03008262)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	18,046	161,794
Investment property	6	687,198	687,198
		705,244	848,992
Current assets
Stocks	9	481,989	325,000
Debtors	10	433,972	(224,752)
Cash at bank and in hand		708,725	1,412,380
		1,624,686	1,512,628
Creditors: Amounts falling due within one year	11	(147,397)	(169,158)
Net current assets		1,477,289	1,343,470
Net assets		2,182,533	2,192,462
Capital and reserves
Called up share capital	12	100	100
Retained earnings		2,182,433	2,192,362
Shareholders' funds		2,182,533	2,192,462

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 17 September 2026
 

......................................... Mr Richard Lundbech Director

Moor Construction Ltd

Statement of Changes in Equity for the Year Ended 31 March 2026

	Share capital £	Retained earnings £	Total £
At 1 April 2025	100	2,192,362	2,192,462
Loss for the year	-	(9,929)	(9,929)
At 31 March 2026	100	2,182,433	2,182,533

	Share capital £	Retained earnings £	Total £
At 1 April 2024	100	2,154,194	2,154,294
Profit for the year	-	38,168	38,168
At 31 March 2025	100	2,192,362	2,192,462

Moor Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1633 Parkway
Whiteley
Fareham
Hampshire
PO15 7AH

These financial statements were authorised for issue by the director on 17 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Moor Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	18% on net book value
Vehicles	18% on net book value
Office equipment	18% on net book value
Furniture and fittings	18% on net book value

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Amortisation

Asset class	Amortisation method and rate
Goodwill	10% on cost

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Moor Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Moor Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Loss/profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	4,873	35,515

Moor Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	7,320	232,602	3,688	243,610
Disposals	-	(139,495)	-	(139,495)
At 31 March 2026	7,320	93,107	3,688	104,115
Depreciation
At 1 April 2025	6,107	72,168	3,541	81,816
Charge for the year	219	3,769	265	4,253
At 31 March 2026	6,326	75,937	3,806	86,069
Carrying amount
At 31 March 2026	994	17,170	(118)	18,046
At 31 March 2025	1,213	160,434	147	161,794

6	Investment properties

	2026 £
At 1 April	687,198
At 31 March	687,198

There has been no valuation of investment property by an independent valuer.

7	Investments

2026 £

2025 £