ACCOUNTS - Final Accounts

Company registration number: 03699627

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2026

	A J MORAN LIMITED


A J MORAN LIMITED

COMPANY INFORMATION

Directors	P S Melton
	S E Houghton


Company secretary	P S Melton


Registered number	03699627


Registered office	11A Reading Road
	Pangbourne
	Reading
	Berkshire
	RG8 7LR


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Midas House
	62 Goldsworth Road
	Woking
	Surrey
	GU21 6LQ


A J MORAN LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


A J MORAN LIMITED REGISTERED NUMBER:03699627

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		112,520		83,932
			112,520		83,932
Current assets
Stocks		56,391		79,318
Debtors: amounts falling due within one year	5	1,360,537		1,722,025
Cash at bank and in hand		1,687,743		1,313,276
		3,104,671		3,114,619
Creditors: amounts falling due within one year	6	(1,503,926)		(1,628,341)
Net current assets			1,600,745		1,486,278
Total assets less current liabilities			1,713,265		1,570,210
Creditors: amounts falling due after more than one year	7		(111,866)		(84,403)

Net assets			1,601,399		1,485,807

Capital and reserves
Called up share capital	2	2
Profit and loss account	1,601,397	1,485,805
	1,601,399	1,485,807

Page 1


A J MORAN LIMITED REGISTERED NUMBER:03699627

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2026

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

___________________________

P S Melton

Director

Date: 21 October 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2


A J MORAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

A J Moran Limited 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 registered address and principal place of business is 11A Reading Road, Pangbourne, Reading, Berkshire, RG8 7LR.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentation currency is GBP.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3


A J MORAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:

Plant and machinery	-	15%	Reducing balance
Motor vehicles	-	25%	Straight line
Office equipment	-	25%	Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal levels of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

At each reporting date, stocks are assessed for impairment. If stock is 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.

Page 4


A J MORAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.9

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, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 12 (2025 - 13).

4.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Office equipment	Total
	£	£	£	£
Cost or valuation
At 1 May 2025	38,167	160,903	94,558	293,628
Additions	-	88,177	371	88,548
Disposals	-	(85,779)	-	(85,779)
At 30 April 2026	38,167	163,301	94,929	296,397
Depreciation
At 1 May 2025	36,833	81,207	91,656	209,696
Charge for the year on owned assets	600	31,355	1,200	33,155
Disposals	-	(58,974)	-	(58,974)
At 30 April 2026	37,433	53,588	92,856	183,877
Net book value
At 30 April 2026	734	109,713	2,073	112,520
At 30 April 2025	1,334	79,696	2,902	83,932

Page 5


A J MORAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Debtors

					2026	2025
					£	£


Trade debtors	894,688	1,257,972
Amounts owed by group undertakings	297,585	297,585
Other debtors	61,870	69,432
Prepayments and accrued income	106,394	97,036
	1,360,537	1,722,025

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	865,451	1,075,429
Corporation tax	78,181	85,527
Other taxation and social security	46,735	68,454
Obligations under finance lease and hire purchase contracts	14,791	11,313
Other creditors	142,270	175,676
Accruals and deferred income	356,498	211,942
	1,503,926	1,628,341

There is a fixed and floating charge over the assets of the Company to support the company's credit facility for invoice discounting.

7.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Net obligations under finance leases and hire purchase contracts	29,365	1,902
Other creditors	82,501	82,501
	111,866	84,403

8.	Commitments under operating leases

The company had total commitments under non-cancellable operating leases of £15,850 (2025 - £47,100) at the reporting date.

Page 6


A J MORAN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

9.	Related party transactions
	Included in other creditors due after more than one year are balances totalling £82,501 (2025 - £82,501) as due to the directors. No interest has been applied on these balances.

Page 7