Moreton Tiles Limited 28/02/2026 iXBRL

Company registration number: 08422882

Moreton Tiles Limited

Unaudited filleted financial statements

28 February 2026

Moreton Tiles Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

Moreton Tiles Limited

Directors and other information


	Directors	R Lampkin
		J C Lampkin


	Company number	08422882


	Registered office	22a Tarran Way North
		Moreton
		Wirral
		CH46 4UA


	Business address	22a Tarran Way North
		Moreton
		Wirral
		CH46 4UA


	Accountant	Hailwood & Co.
		392-394 Hoylake Road
		Moreton
		Wirral
		CH46 6DF

Moreton Tiles Limited

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of Moreton Tiles Limited

Year ended 28 February 2026

As described on the Statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 28 February 2026, as set out on pages 3 to 7.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

Hailwood & Co.

Chartered Accountants

392-394 Hoylake Road

Moreton

Wirral

CH46 6DF

23 October 2026

Moreton Tiles Limited

Statement of financial position

28 February 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	4,772		6,119
		_______		_______
			4,772		6,119

Current assets
Stocks		6,574		6,953
Debtors	6	35,203		15,880
Cash at bank and in hand		18,313		27,376
		_______		_______
		60,090		50,209
Creditors: amounts falling due
within one year	7	( 64,788)		( 55,216)
		_______		_______
Net current liabilities			( 4,698)		( 5,007)
			_______		_______
Total assets less current liabilities			74		1,112

Creditors: amounts falling due
after more than one year	8		-		( 1,075)
			_______		_______
Net assets			74		37
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			64		27
			_______		_______
Shareholder funds			74		37
			_______		_______

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 October 2026 , and are signed on behalf of the board by:

R Lampkin

Director

Company registration number: 08422882

Moreton Tiles Limited

Notes to the financial statements

Year ended 28 February 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 22a Tarran Way North, Moreton, Wirral, CH46 4UA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. 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. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Computer equipment	-	25 %	reducing balance
Fittings fixtures and equipment	-	20 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Plant and machinery	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Tangible assets

	Computer equipment	Fixtures, fittings and equipment	Motor vehicles	Plant and machinery	Total
	£	£	£	£	£
Cost
At 1 March 2025 and 28 February 2026	2,188	16,233	3,400	8,150	29,971
	_______	_______	_______	_______	_______
Depreciation
At 1 March 2025	2,025	12,546	3,060	6,221	23,852
Charge for the year	41	739	85	482	1,347
	_______	_______	_______	_______	_______
At 28 February 2026	2,066	13,285	3,145	6,703	25,199
	_______	_______	_______	_______	_______
Carrying amount
At 28 February 2026	122	2,948	255	1,447	4,772
	_______	_______	_______	_______	_______
At 28 February 2025	163	3,687	340	1,929	6,119
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	3,689	4,217
Other debtors	31,514	11,663
	_______	_______
	35,203	15,880
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	1,034	4,138
Trade creditors	49,381	40,619
Corporation tax	7,244	3,723
Social security and other taxes	4,736	4,250
Other creditors	2,393	2,486
	_______	_______
	64,788	55,216
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	-	1,075
	_______	_______

9. Controlling party

The company is controlled by the directors whose names are shown on the directors report.

10. Directors' advances, credits and guarantees

All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.