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Registered number: 02794354
Simon Moore Engineering Limited
ACCOUNTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
Simon Moore Engineering Limited
ACCOUNTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
DIRECTORS
Rosalind Clapp
SECRETARY
Nicola Claydon
REGISTERED OFFICE
The Lodge
Park Road
Shepton Mallet
Somerset
BA4 5BS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 02794354
Simon Moore Engineering Limited
ACCOUNTS
FOR THEYEARENDED28 FEBRUARY 2026
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Simon Moore Engineering Limited
BALANCE SHEET AT 28 February 2026
20262025
Notes££
FIXED ASSETS
Tangible assets388,164122,864
Investment Assets4150150
88,314123,014
CURRENT ASSETS
Stock192,714192,714
Debtors6304,759190,691
Cash at bank and in hand155,157202,096
652,630585,501
CREDITORS: Amounts falling due within one year7213,343196,711
NET CURRENT ASSETS439,287388,790
TOTAL ASSETS LESS CURRENT LIABILITIES527,601511,804
PROVISIONS FOR LIABILITIES AND CHARGES822,04130,716
NET ASSETS505,560481,088
CAPITAL AND RESERVES
Called up share capital95050
Capital redemption reserve105050
Profit and loss account505,460480,988
SHAREHOLDERS' FUNDS505,560481,088
For the year ending 28 February 2026 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 27 October 2026 and signed on their behalf by
.............................
Rosalind Clapp
Director
Simon Moore Engineering Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesstraight line 25%
Plant and Machineryreducing balance 15%
Commercial Vehiclesreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.
Simon Moore Engineering Limited
2. EMPLOYEES
20262025
No.No.
Average number of employees1212
3. TANGIBLE FIXED ASSETS
Short LeaseholdPlant andCommercial
PropertiesMachineryVehiclesTotal
££££
Cost
At 1 March 202517,80165,411284,674367,886
Disposals--(47,262)(47,262)
At 28 February 202617,80165,411237,412320,624
Depreciation
At 1 March 202517,80143,480183,741245,022
Disposals--(39,026)(39,026)
For the year-3,29023,17426,464
At 28 February 202617,80146,770167,889232,460
Net Book Amounts
At 28 February 2026-18,64169,52388,164
At 28 February 2025-21,931100,933122,864
4. FINANCIAL ASSETS
Other
InvestmentsTotal
££
Cost
At 1 March 2025150150
At 28 February 2026150150
Amortisation
Net Book Amounts
At 28 February 2026150150
At 28 February 2025150150
Simon Moore Engineering Limited
5. STOCK 20262025
££
Stock comprises:
Stock192,714192,714
192,714192,714
6. DEBTORS 20262025
££
Amounts falling due within one year
Trade debtors304,309184,991
Prepayments4505,700
304,759190,691
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax50,16642,313
VAT45,54835,754
PAYE control39,02235,183
Directors current account1,2881,288
Trade creditors65,13571,168
Accruals12,18411,005
213,343196,711
8. PROVISIONS FOR LIABILITIES 20262025
££
Deferred taxation22,04130,716
22,04130,716
Simon Moore Engineering Limited
9. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
50 Ordinary shares of £1 each5050
5050
10. OTHER RESERVES 20262025
££
Capital redemption reserve5050
5050