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Registered Number: 12608728
England and Wales

 

 

 

MOSS OFF ROOF LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2021

End date: 31 May 2022
Directors Bruce Barrons
Joshua Barrons
Registered Number 12608728
Registered Office 38 Hillcrest Road
Bournemouth
Dorset
BH9 3HX
Accountants OMW Accountancy Ltd
5 Monks Way
Swaythling
Southampton
Hampshire
SO18 2LR
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 May 2022.
Principal activities
The principal activity of the company during the financial year was that of property roof cleaning.
Directors
The directors who served the company throughout the year were as follows:
Bruce Barrons
Joshua Barrons
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Bruce Barrons
Director

Date approved: 14 July 2022
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2022 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
OMW Accountancy Ltd
31 May 2022



....................................................
OMW Accountancy Ltd
5 Monks Way
Swaythling
Southampton
Hampshire
SO18 2LR
14 July 2022
3
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 3 24,513    29,775 
24,513    29,775 
Current assets      
Debtors 4 20,061    13,040 
Cash at bank and in hand 49,112    48,155 
69,173    61,195 
Creditors: amount falling due within one year 5 (48,582)   (48,179)
Net current assets 20,591    13,016 
 
Total assets less current liabilities 45,104    42,791 
Creditors: amount falling due after more than one year 6 (7,544)   (13,824)
Net assets 37,560    28,967 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 37,460    28,867 
Shareholder's funds 37,560    28,967 
 


For the year ended 31 May 2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 14 July 2022 and were signed on its behalf by:


--------------------------------
Bruce Barrons
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
Profit for the year 96,867  96,867 
Total comprehensive income for the year 96,867  96,867 
Dividends (68,000) (68,000)
Shares issued 100  100 
Total investments by and distributions to owners 100  (68,000) (67,900)
At 31 May 2021 100  28,867  28,967 
At 01 June 2021 100  28,867  28,967 
Profit for the year 118,593  118,593 
Total comprehensive income for the year 118,593  118,593 
Dividends (110,000) (110,000)
Total investments by and distributions to owners (110,000) (110,000)
At 31 May 2022 100  37,460  37,560 
5
General Information
Moss Off Roof Ltd is a private company, limited by shares, registered in England and Wales, registration number 12608728, registration address 38 Hillcrest Road, Bournemouth, Dorset, BH9 3HX

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Plant and Machinery 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Staff Costs

2022   2021
 
Average number of employees during the year Number   Number
Administration 2    2 
 

3.

Average number of employees

Average number of employees during the year was 2 (2021 : 2).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 June 2021 16,300    19,900    36,200 
Additions    
Disposals    
At 31 May 2022 16,300    19,900    36,200 
Depreciation
At 01 June 2021 2,445    3,980    6,425 
Charge for year 2,078    3,184    5,262 
On disposals    
At 31 May 2022 4,523    7,164    11,687 
Net book values
Closing balance as at 31 May 2022 11,777    12,736    24,513 
Opening balance as at 01 June 2021 13,855    15,920    29,775 


5.

Debtors: amounts falling due within one year

2022
£
  2021
£
Trade Debtors   9,334 
Amount Owed by Participating Interests 20,061    3,706 
20,061    13,040 

6.

Creditors: amount falling due within one year

2022
£
  2021
£
Amounts Owed to Participating Interests   9,795 
Corporation Tax 29,052    15,738 
Accrued Expenses   1,200 
Other Creditors   (2)
Obligations under HP/Financial Leases 6,280    6,280 
Directors' Current Accounts 6,527    1,874 
VAT 6,723    13,294 
48,582    48,179 

7.

Creditors: amount falling due after more than one year

2022
£
  2021
£
Obligations Under HP/Financial Leases 7,544    13,824 
7,544    13,824 

6