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Registered number: 00563617
Harold Moore & Son (Builders) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00563617
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 291 354
Investment Properties 5 953,332 953,332
953,623 953,686
CURRENT ASSETS
Stocks 6 - 100
Debtors 7 293,633 294,500
Cash at bank and in hand 123,631 125,277
417,264 419,877
Creditors: Amounts Falling Due Within One Year 8 (176,411 ) (178,840 )
NET CURRENT ASSETS (LIABILITIES) 240,853 241,037
TOTAL ASSETS LESS CURRENT LIABILITIES 1,194,476 1,194,723
PROVISIONS FOR LIABILITIES
Deferred Taxation (80,950 ) (73,000 )
NET ASSETS 1,113,526 1,121,723
CAPITAL AND RESERVES
Called up share capital 9 2,003 2,003
Revaluation reserve 10 515,782 515,782
Profit and Loss Account 595,741 603,938
SHAREHOLDERS' FUNDS 1,113,526 1,121,723
Page 1
Page 2
For the year ending 30 April 2025 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
Mrs G L Darsley
Director
28 October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harold Moore & Son (Builders) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00563617 . The registered office is 104 Whitchurch Road, Tavistock, Devon, PL19 9BQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable properties, adjusted if necessary for any differences in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in other reserves. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2024 6,050 7,850 13,900
As at 30 April 2025 6,050 7,850 13,900
Depreciation
As at 1 May 2024 5,768 7,778 13,546
Provided during the period 45 18 63
As at 30 April 2025 5,813 7,796 13,609
Net Book Value
As at 30 April 2025 237 54 291
As at 1 May 2024 282 72 354
5. Investment Property
2025
£
Fair Value
As at 1 May 2024 and 30 April 2025 953,332
The directors consider that the current fair value represents the current market value of the properties. The historical cost of the properties is £363,947.
6. Stocks
2025 2024
£ £
Stock - 100
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,733 -
Other debtors 290,900 294,500
293,633 294,500
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 362 -
Other creditors 176,049 168,452
Taxation and social security - 10,388
176,411 178,840
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,003 2,003
10. Reserves
Revaluation Reserve
£
As at 1 May 2024 515,782
As at 30 April 2025 515,782
Page 5