E.A. Moore Builders Limited - Accounts to registrar (filleted) - small 17.3

REGISTERED NUMBER: 00881566 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2017

for

E.A. MOORE BUILDERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E A Moore

Mrs. E Moore

A L Moore

J S Moore

SECRETARY:

Mrs. E Moore

REGISTERED OFFICE:

36 Aylesbury Crescent

Wincobank

Sheffield

S9 1JR

REGISTERED NUMBER:

00881566 (England and Wales)

ACCOUNTANTS:

Fawthrop Williams

Chartered Accountants

14 Causeway Head Road

Sheffield

S17 3DT

FIXED ASSETS

Tangible assets

4

61,513

69,576

Investments

5

267,552

267,552

329,065

337,128

CURRENT ASSETS

Stocks

801,369

976,369

Debtors

6

8,058

7,339

Cash at bank

485,020

247,067

1,294,447

1,230,775

CREDITORS

Amounts falling due within one year

7

401,550

507,545

NET CURRENT ASSETS

892,897

723,230

TOTAL ASSETS LESS CURRENT LIABILITIES

1,221,962

1,060,358

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

21,600

21,600

Retained earnings

1,200,262

1,038,658

SHAREHOLDERS' FUNDS

1,221,962

1,060,358

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the Board of Directors on 29 December 2017 and were signed on its behalf by:

E A Moore - Director

1.	STATUTORY INFORMATION

E.A. Moore Builders 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Tangible fixed assets

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

Site buildings

-

10% on reducing balance

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

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.

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 6 .

4.	TANGIBLE FIXED ASSETS

Freehold

Site

Plant and

property

buildings

machinery

£

£

£

COST

At 1 April 2016

and 31 March 2017

16,520

7,592

208,087

DEPRECIATION

At 1 April 2016

-

7,165

174,578

Charge for year

-

104

3,290

At 31 March 2017

-

7,269

177,868

NET BOOK VALUE

At 31 March 2017

16,520

323

30,219

At 31 March 2016

16,520

427

33,509

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2016

and 31 March 2017

13,827

46,598

292,624

DEPRECIATION

At 1 April 2016

12,695

28,610

223,048

Charge for year

160

4,509

8,063

At 31 March 2017

12,855

33,119

231,111

NET BOOK VALUE

At 31 March 2017

972

13,479

61,513

At 31 March 2016

1,132

17,988

69,576

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2016

and 31 March 2017

267,552

NET BOOK VALUE

At 31 March 2017

267,552

At 31 March 2016

267,552

The investment properties are valued by the directors at an open market value basis.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Trade debtors

30

-

Other debtors

8,028

7,339

8,058

7,339

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Trade creditors

9,191

10,985

Taxation and social security

44,976

16,702

Other creditors

347,383

479,858

401,550

507,545

8.

RESERVES

Revaluation

reserve

£

At 1 April 2016

and 31 March 2017

21,600

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £5,000 (2016 - £25,000) were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY