REGISTERED NUMBER: 04877931 (England and Wales)

Unaudited Financial Statements

for the Year Ended 27 February 2025

for

Moore Care Developments Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,761,155

1,781,457

Investment property

5

213,783

213,783

1,974,938

1,995,240

CURRENT ASSETS

Debtors

6

54,560

27,650

Cash at bank

106,063

34,187

160,623

61,837

CREDITORS

Amounts falling due within one year

7

1,536,459

1,520,120

NET CURRENT LIABILITIES

(1,375,836

)

(1,458,283

)

TOTAL ASSETS LESS CURRENT LIABILITIES

599,102

536,957

PROVISIONS FOR LIABILITIES

1,260

6,336

NET ASSETS

597,842

530,621

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

597,840

530,619

SHAREHOLDERS' FUNDS

597,842

530,621

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

Mr N J Ashcroft - Director

1.	STATUTORY INFORMATION

Moore Care Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04877931

Registered office:

Gadley House

Manchester Road

Buxton

Derbyshire

SK17 6ST

The presentation currency of the financial statements is the Pound Sterling (£).

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 fixed assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

Tangible fixed assets

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

Freehold property

-

NIL % per annum

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 28 February 2024

1,756,117

62,983

95,692

3,785

1,918,577

Additions

-

-

-

1,123

1,123

At 27 February 2025

1,756,117

62,983

95,692

4,908

1,919,700

DEPRECIATION

At 28 February 2024

-

56,275

78,094

2,751

137,120

Charge for year

-

3,872

16,572

981

21,425

At 27 February 2025

-

60,147

94,666

3,732

158,545

NET BOOK VALUE

At 27 February 2025

1,756,117

2,836

1,026

1,176

1,761,155

At 27 February 2024

1,756,117

6,708

17,598

1,034

1,781,457

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 28 February 2024

and 27 February 2025

213,783

NET BOOK VALUE

At 27 February 2025

213,783

At 27 February 2024

213,783

The director is of the opinion there is no significant difference between the purchase price of the properties and their current value. The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the director as at the year end date. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

54,560

27,650

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,203

1,463

Taxation and social security

29,224

31,519

Other creditors

1,503,032

1,487,138

1,536,459

1,520,120

8.	SECURED DEBTS

The Directors' Loan Accounts are secured by charges held by the Directors over properties owned by the Company.