Both men, who have scored 25 goals between them in League Two this term, have been offered lucrative deals with the club, but they have opted against signing until the summer at the earliest.
Le Fondre, who has 18 goals, has just under 18 months to run on his current deal, while seven goal Taylor will be a free agent in the summer, though he would command a fee should he move on because he is under 24.
"It is frustrating, both have had really good offers from the club. We have done as much as we can do," Moore told Press Association Sport.
"We have got Alfie no matter what, it's Ryan that is the problem. You can't twist his arm, he is going to have to want to be here and want to take the club forward but at this present time he is sitting tight.
"He has said that he wants to see where we are and if we get promotion and he's scoring goals I wouldn't see any reason why he won't sign a new contract."
Source: PA