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Registered number: 11390114
John Moore Properties Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11390114
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 7,999,827 5,559,827
7,999,827 5,559,827
CURRENT ASSETS
Debtors 5 166,492 107,168
Cash at bank and in hand 389,509 325,358
556,001 432,526
Creditors: Amounts Falling Due Within One Year 6 (161,142 ) (183,628 )
NET CURRENT ASSETS (LIABILITIES) 394,859 248,898
TOTAL ASSETS LESS CURRENT LIABILITIES 8,394,686 5,808,725
PROVISIONS FOR LIABILITIES
Deferred Taxation (877,711 ) (267,711 )
NET ASSETS 7,516,975 5,541,014
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Share premium account 5,289,919 5,289,919
Revaluation reserve 1,830,000 -
Profit and Loss Account 396,056 250,095
SHAREHOLDERS' FUNDS 7,516,975 5,541,014
Page 1
Page 2
For the 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.
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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss S Moore
Director
27 October 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
John Moore Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11390114 . The registered office is Ladford Covert Ladfordfields Industrial Estate, Seighford, Stafford, Staffordshire, ST18 9QG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rental income
Rental income from operating leases is recognised on a straight-line basis over the lease term.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Investment Properties
Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.
The investment properties are shown at fair value based on a valuation performed by Rory Mack Associates on 30 June 2026.  
2.4. Taxation
Taxation for the year comprises current and deferred tax.  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.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Investment Property
2026
£
Fair Value
As at 1 April 2025 5,559,827
Revaluations 2,440,000
As at 31 March 2026 7,999,827
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2026 2025
£ £
Cost 3,332,041 3,332,041
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 93,573 105,968
Prepayments and accrued income - 1,200
Loan from John Moore Trading Ltd 72,919 -
166,492 107,168
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 11,999 11,473
Corporation tax 70,891 70,684
VAT 7,372 18,652
Other creditors 66,785 66,785
Loan to John Moore Trading Ltd - 12,134
Accruals 4,095 3,900
161,142 183,628
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1 each 1,000 1,000
Page 4