1 July 2022 false No description of principal activity Taxfiler 2023.10 12655817business:PrivateLimitedCompanyLtd2022-07-012023-02-28 126558172022-06-30 126558172022-07-012023-02-28 12655817business:AuditExemptWithAccountantsReport2022-07-012023-02-28 12655817business:FilletedAccounts2022-07-012023-02-28 126558172023-02-28 12655817business:Director12022-07-012023-02-28 12655817business:Director22022-07-012023-02-28 12655817business:RegisteredOffice2022-07-012023-02-28 126558172022-06-30 12655817core:WithinOneYear2023-02-28 12655817core:WithinOneYear2022-06-30 12655817core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 12655817core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 12655817core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 12655817core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 12655817core:PreviouslyStatedAmount2023-02-28 12655817core:PreviouslyStatedAmount2022-06-30 12655817business:SmallEntities2022-07-012023-02-28 12655817countries:EnglandWales2022-07-012023-02-28 12655817core:PlantMachinery2022-07-012023-02-28 12655817core:MotorVehicles2022-07-012023-02-28 12655817core:PlantMachinery2022-06-30 12655817core:MotorVehicles2022-06-30 12655817core:PlantMachinery2023-02-28 12655817core:MotorVehicles2023-02-28 126558172021-07-012022-06-30 iso4217:GBP xbrli:pure
Company Registration No. 12655817 (England and Wales)
Moss Lane Park Limited Unaudited accounts for the period from 1 July 2022 to 28 February 2023
Moss Lane Park Limited Unaudited accounts Contents
Page
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Moss Lane Park Limited Company Information for the period from 1 July 2022 to 28 February 2023
Directors
Andy Walling Lisa Walling
Company Number
12655817 (England and Wales)
Registered Office
HALLIDAYS FARM MOSS LANE BILSBORROW PRESTON PR3 0RU ENGLAND
Accountants
Walling Accountants Unit 1B Hallidays Farm Bilsborrow Preston PR3 0RU
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Moss Lane Park Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,035 
12,736 
Current assets
Debtors
5,498 
25,227 
Cash at bank and in hand
12,895 
2,931 
18,393 
28,158 
Creditors: amounts falling due within one year
(14,508)
(10,652)
Net current assets
3,885 
17,506 
Total assets less current liabilities
13,920 
30,242 
Provisions for liabilities
Deferred tax
(1,906)
(2,420)
Net assets
12,014 
27,822 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
12,012 
27,820 
Shareholders' funds
12,014 
27,822 
For the period ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2023 and were signed on its behalf by
Andy Walling Director Company Registration No. 12655817
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Moss Lane Park Limited Notes to the Accounts for the period from 1 July 2022 to 28 February 2023
1
Statutory information
Moss Lane Park Limited is a private company, limited by shares, registered in England and Wales, registration number 12655817. The registered office is HALLIDAYS FARM MOSS LANE, BILSBORROW, PRESTON, PR3 0RU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
Motor vehicles
25% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Moss Lane Park Limited Notes to the Accounts for the period from 1 July 2022 to 28 February 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2022
750 
12,845 
13,595 
Disposals
(750)
- 
(750)
At 28 February 2023
- 
12,845 
12,845 
Depreciation
At 1 July 2022
56 
803 
859 
Charge for the period
- 
2,007 
2,007 
On disposals
(56)
- 
(56)
At 28 February 2023
- 
2,810 
2,810 
Net book value
At 28 February 2023
- 
10,035 
10,035 
At 30 June 2022
694 
12,042 
12,736 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
5,498 
25,227 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
13,009 
9,095 
Other creditors
1,368 
1,368 
Loans from directors
131 
189 
14,508 
10,652 
7
Average number of employees
During the period the average number of employees was 2 (2022: 0).
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