IRIS Accounts Production v23.3.0.418 02920585 director 1.5.22 30.4.23 30.4.23 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure029205852022-04-30029205852023-04-30029205852022-05-012023-04-30029205852021-04-30029205852021-05-012022-04-30029205852022-04-3002920585ns16:EnglandWales2022-05-012023-04-3002920585ns15:PoundSterling2022-05-012023-04-3002920585ns11:Director12022-05-012023-04-3002920585ns11:PrivateLimitedCompanyLtd2022-05-012023-04-3002920585ns11:SmallEntities2022-05-012023-04-3002920585ns11:AuditExemptWithAccountantsReport2022-05-012023-04-3002920585ns11:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3002920585ns11:SmallCompaniesRegimeForAccounts2022-05-012023-04-3002920585ns11:FullAccounts2022-05-012023-04-3002920585ns11:OrdinaryShareClass12022-05-012023-04-3002920585ns11:CompanySecretary12022-05-012023-04-3002920585ns11:RegisteredOffice2022-05-012023-04-3002920585ns6:CurrentFinancialInstruments2023-04-3002920585ns6:CurrentFinancialInstruments2022-04-3002920585ns6:ShareCapital2023-04-3002920585ns6:ShareCapital2022-04-3002920585ns6:FurtherSpecificReserve3ComponentTotalEquity2023-04-3002920585ns6:FurtherSpecificReserve3ComponentTotalEquity2022-04-3002920585ns6:RetainedEarningsAccumulatedLosses2023-04-3002920585ns6:RetainedEarningsAccumulatedLosses2022-04-3002920585ns6:ComputerEquipment2022-05-012023-04-3002920585ns6:ComputerEquipment2022-04-3002920585ns6:ComputerEquipment2023-04-3002920585ns6:ComputerEquipment2022-04-3002920585ns6:WithinOneYearns6:CurrentFinancialInstruments2023-04-3002920585ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-3002920585ns11:OrdinaryShareClass12023-04-3002920585ns6:FurtherSpecificReserve3ComponentTotalEquity2022-04-30
REGISTERED NUMBER: 02920585 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 30 April 2023

for

G.D. Moss Associates Limited

G.D. Moss Associates Limited (Registered number: 02920585)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

G.D. Moss Associates Limited

Company Information
for the Year Ended 30 April 2023







DIRECTOR: G D Moss





SECRETARY: M Moss





REGISTERED OFFICE: Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ





REGISTERED NUMBER: 02920585 (England and Wales)





ACCOUNTANTS: Mudd Partners LLP
Chartered Accountants
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ

G.D. Moss Associates Limited (Registered number: 02920585)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 136 171
Investment property 5 760,000 760,000
760,136 760,171

CURRENT ASSETS
Debtors 6 250 250
Cash at bank 83,060 164,556
83,310 164,806
CREDITORS
Amounts falling due within one year 7 252,967 343,714
NET CURRENT LIABILITIES (169,657 ) (178,908 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

590,479

581,263

PROVISIONS FOR LIABILITIES 14,359 10,913
NET ASSETS 576,120 570,350

CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 94,582 98,028
Retained earnings 481,438 472,222
SHAREHOLDERS' FUNDS 576,120 570,350

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

G.D. Moss Associates Limited (Registered number: 02920585)

Balance Sheet - continued
30 April 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 October 2023 and were signed by:





G D Moss - Director


G.D. Moss Associates Limited (Registered number: 02920585)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

G.D. Moss Associates 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.

At the balance sheet date the Covid-19 pandemic and subsequent lockdown had occurred. Despite the directors being unable to fully quantify the financial effect of the pandemic they believe the reserves of the company plus support payments from the government are sufficient for these accounts to be prepared using the going concern basis.

Turnover
Turnover represents property rental income, to customers, excluding VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

G.D. Moss Associates Limited (Registered number: 02920585)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2022
and 30 April 2023 6,132
DEPRECIATION
At 1 May 2022 5,961
Charge for year 35
At 30 April 2023 5,996
NET BOOK VALUE
At 30 April 2023 136
At 30 April 2022 171

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2022
and 30 April 2023 760,000
NET BOOK VALUE
At 30 April 2023 760,000
At 30 April 2022 760,000

Fair value at 30 April 2023 is represented by:
£   
Valuation in 2016 106,598
Valuation in 2019 2,343
Cost 651,059
760,000

The valuation of the investment properties was undertaken by the director of the company as at the year end.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Other debtors 250 250

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Taxation and social security 3,090 4,618
Other creditors 249,877 339,096
252,967 343,714

G.D. Moss Associates Limited (Registered number: 02920585)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Fair
value
reserve
£   
At 1 May 2022 98,028
Deferred tax transfer (3,446 )

At 30 April 2023 94,582

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
G.D. Moss Associates Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G.D. Moss Associates Limited for the year ended 30 April 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of G.D. Moss Associates Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of G.D. Moss Associates Limited and state those matters that we have agreed to state to the director of G.D. Moss Associates Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G.D. Moss Associates Limited and its director for our work or for this report.

It is your duty to ensure that G.D. Moss Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G.D. Moss Associates Limited. You consider that G.D. Moss Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of G.D. Moss Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Mudd Partners LLP
Chartered Accountants
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ


19 October 2023