REGISTERED NUMBER: 00638682 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

MOORE HOUSE ESTATES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A S Moore

REGISTERED OFFICE:

869 High Road

London

N12 8QA

REGISTERED NUMBER:

00638682 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

869 High Road

London

N12 8QA

FIXED ASSETS

Tangible assets

4

17,843

23,791

Investment property

5

3,865,717

3,788,877

3,883,560

3,812,668

CURRENT ASSETS

Debtors

6

1,384,313

1,322,874

Cash at bank

84,227

81,288

1,468,540

1,404,162

CREDITORS

Amounts falling due within one year

7

680,387

638,936

NET CURRENT ASSETS

788,153

765,226

TOTAL ASSETS LESS CURRENT LIABILITIES

4,671,713

4,577,894

CREDITORS

Amounts falling due after more than one year

8

(353,868

)

(259,026

)

PROVISIONS FOR LIABILITIES

(608,250

)

(608,250

)

NET ASSETS

3,709,595

3,710,618

CAPITAL AND RESERVES

Called up share capital

4,996

4,996

Share premium

36,000

36,000

Non-distributable reserves

3,518,838

3,518,838

Retained earnings

149,761

150,784

SHAREHOLDERS' FUNDS

3,709,595

3,710,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

Mr A S Moore - Director

1.	STATUTORY INFORMATION

Moore House Estates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE 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 as modified by the revaluation of certain assets.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% straight line method

Motor vehicles

-

25% straight line method

Computer equipment

-

33.33% on cost

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is carried at fair value. Revaluation surpluses are recognised in the income statement.

Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. No

depreciation is provided in respect of investment properties.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in The Financial Reporting Standard 102 (Section 1A) for small entities. The director considers that, because these properties are not held for consumption but for their investment potential, to depreciate them would not give a true and fair view and that it is necessary to adopt The Financial Reporting Standard 102 (Section 1A) for Smaller Entities in order to give a true and fair view. If this departure from the Act had not been made, the loss for the financial year would have been increased by the amount of depreciation.

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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

30,282

31,722

1,524

63,528

DEPRECIATION

At 1 April 2025

30,282

7,931

1,524

39,737

Charge for year

-

5,948

-

5,948

At 31 March 2026

30,282

13,879

1,524

45,685

NET BOOK VALUE

At 31 March 2026

-

17,843

-

17,843

At 31 March 2025

-

23,791

-

23,791

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

3,788,877

Additions

76,840

At 31 March 2026

3,865,717

NET BOOK VALUE

At 31 March 2026

3,865,717

At 31 March 2025

3,788,877

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

3,202,088

Cost

663,629

3,865,717

If investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

663,629

586,788

Investment properties were valued on a fair value basis on 31 March 2026 by the director .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,384,313

1,322,874

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

5,158

5,158

Trade creditors

216

-

Amounts owed to connected companies

95,820

105,086

Taxation and social security

492,202

488,543

Other creditors

86,991

40,149

680,387

638,936

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,868

9,026

Other creditors

350,000

250,000

353,868

259,026

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

350,000

250,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

350,000

250,000

10.	RELATED PARTY DISCLOSURES

11.	ULTIMATE CONTROLLING PARTY