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REGISTERED NUMBER: 03630468 (England and Wales)

















Moz Consultancy Limited

Financial Statements for the Year Ended 31 December 2022






Moz Consultancy Limited (Registered number: 03630468)






Contents of the Financial Statements
for the year ended 31 December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Moz Consultancy Limited

Company Information
for the year ended 31 December 2022







DIRECTORS: Mr A Rookes FCCA
Mrs M M Rookes MAAT ATT





REGISTERED OFFICE: The Lodge
Elstronwick
Hull
East Yorkshire
HU12 9BP





REGISTERED NUMBER: 03630468 (England and Wales)





ACCOUNTANTS: Southgates
Chartered Certified Accountants
9 Market Place
Hedon
East Yorkshire
HU12 8JA

Moz Consultancy Limited (Registered number: 03630468)

Balance Sheet
31 December 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 165,000 165,000

CURRENT ASSETS
Debtors 5 4,362 -
Cash at bank 10,152 31,213
14,514 31,213
CREDITORS
Amounts falling due within one year 6 2,658 9,031
NET CURRENT ASSETS 11,856 22,182
TOTAL ASSETS LESS CURRENT
LIABILITIES

176,856

187,182

PROVISIONS FOR LIABILITIES 13,658 13,658
NET ASSETS 163,198 173,524

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 7 93,398 93,398
Retained earnings 69,700 80,026
SHAREHOLDERS' FUNDS 163,198 173,524

Moz Consultancy Limited (Registered number: 03630468)

Balance Sheet - continued
31 December 2022


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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 30 September 2023 and were signed on its behalf by:




Mrs M M Rookes MAAT ATT - Director



Mr A Rookes FCCA - Director


Moz Consultancy Limited (Registered number: 03630468)

Notes to the Financial Statements
for the year ended 31 December 2022

1. STATUTORY INFORMATION

Moz Consultancy 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 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 assets.

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 - not depreciated

The freehold property is held as an investment property and as such it is not appropriate to depreciation this asset

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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 3 ) .

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST OR VALUATION
At 1 January 2022
and 31 December 2022 165,000
NET BOOK VALUE
At 31 December 2022 165,000
At 31 December 2021 165,000

Moz Consultancy Limited (Registered number: 03630468)

Notes to the Financial Statements - continued
for the year ended 31 December 2022

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 31 December 2022 is represented by:

Freehold
property
£   
Valuation in 2005 12,056
Valuation in 2009 55,000
Valuation in 2016 15,000
Valuation in 2019 25,000
Cost 57,944
165,000

If Freehold Property had not been revalued it would have been included at the following historical cost:

2022 2021
£    £   
Cost 57,944 57,944

The Freehold Property was valued on an open market basis on 31 December 2019 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Prepayments 4,362 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Tax 800 3,945
Directors' current accounts 358 2,087
Accruals 1,500 2,999
2,658 9,031

7. RESERVES
Revaluation
reserve
£   
At 1 January 2022
and 31 December 2022 93,398