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REGISTERED NUMBER: 09658355 (England and Wales)












ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

MOSH (LEICESTER) LIMITED

MOSH (LEICESTER) LIMITED (REGISTERED NUMBER: 09658355)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 May 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


MOSH (LEICESTER) LIMITED

COMPANY INFORMATION
for the year ended 31 May 2023







DIRECTORS: N Marsden
Ms H M Magee





REGISTERED OFFICE: 37 St Nicholas Place
Leicester
Leicestershire
LE1 4LD





REGISTERED NUMBER: 09658355 (England and Wales)






MOSH (LEICESTER) LIMITED (REGISTERED NUMBER: 09658355)

ABRIDGED BALANCE SHEET
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 132,199 148,319

CURRENT ASSETS
Stocks 21,682 21,899
Debtors 266,365 483,428
Cash at bank and in hand 233,921 131,484
521,968 636,811
CREDITORS
Amounts falling due within one year 430,922 574,186
NET CURRENT ASSETS 91,046 62,625
TOTAL ASSETS LESS CURRENT
LIABILITIES

223,245

210,944

PROVISIONS FOR LIABILITIES 30,897 24,332
NET ASSETS 192,348 186,612

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 192,248 186,512
192,348 186,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 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.

MOSH (LEICESTER) LIMITED (REGISTERED NUMBER: 09658355)

ABRIDGED BALANCE SHEET - continued
31 May 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 and authorised for issue on 11 October 2023 and were signed on its behalf by:





N Marsden - Director


MOSH (LEICESTER) LIMITED (REGISTERED NUMBER: 09658355)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 May 2023

1. STATUTORY INFORMATION

MOSH (Leicester) 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.

The accounts have been prepared in accordance with applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below..

Turnover
Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 5% on cost
Fixtures & fittings - 15% on reducing balance
Computer equipment - 33% on cost

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.

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.

MOSH (LEICESTER) LIMITED (REGISTERED NUMBER: 09658355)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 May 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 81 (2022 - 87 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2022 239,374
Additions 18,337
Disposals (14,622 )
At 31 May 2023 243,089
DEPRECIATION
At 1 June 2022 91,055
Charge for year 27,262
Eliminated on disposal (7,427 )
At 31 May 2023 110,890
NET BOOK VALUE
At 31 May 2023 132,199
At 31 May 2022 148,319

5. PENSION COMMITMENTS

At the year end, pension contributions outstanding totalled £3,240 (2022: £1,030).

6. CONTROLLING INTERESTS

The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.