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Registered number: 14002681
129 Moseley Ltd
Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 14002681
2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 22,315
Tangible Assets 5 309,599
331,914
CURRENT ASSETS
Stocks 6 7,865
Debtors 7 25,883
Cash at bank and in hand 4,279
38,027
Creditors: Amounts Falling Due Within One Year 8 (475,099 )
NET CURRENT ASSETS (LIABILITIES) (437,072 )
TOTAL ASSETS LESS CURRENT LIABILITIES (105,158 )
Creditors: Amounts Falling Due After More Than One Year 9 (8,895 )
NET LIABILITIES (114,053 )
CAPITAL AND RESERVES
Called up share capital 11 200
Profit and Loss Account (114,253 )
SHAREHOLDERS' FUNDS (114,053)
Page 1
Page 2
For the year ending 31 March 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A Hamirani
Director
25th December 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
129 Moseley Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14002681 . The registered office is 109 Coleman Road, Leicester, LE5 4LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22
22
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4. Intangible Assets
Goodwill
£
Cost
As at 25 March 2022 25,000
As at 31 March 2023 25,000
Amortisation
As at 25 March 2022 -
Provided during the period 2,685
As at 31 March 2023 2,685
Net Book Value
As at 31 March 2023 22,315
As at 25 March 2022 25,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 25 March 2022 90,127 240,652 26,137 356,916
As at 31 March 2023 90,127 240,652 26,137 356,916
Depreciation
As at 25 March 2022 - - - -
Provided during the period 18,025 24,065 5,227 47,317
As at 31 March 2023 18,025 24,065 5,227 47,317
Net Book Value
As at 31 March 2023 72,102 216,587 20,910 309,599
As at 25 March 2022 90,127 240,652 26,137 356,916
6. Stocks
2023
£
Stock 7,865
7,865
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7. Debtors
2023
£
Due within one year
Trade debtors 357
Prepayments and accrued income 14,276
14,633
Due after more than one year
Other debtors 11,250
11,250
25,883
8. Creditors: Amounts Falling Due Within One Year
2023
£
Net obligations under finance lease and hire purchase contracts 2,529
Trade creditors 36,154
Other taxes and social security 4,702
VAT 8,100
Net wages 21,669
Other creditors 399,738
Directors' loan accounts 2,207
475,099
9. Creditors: Amounts Falling Due After More Than One Year
2023
£
Net obligations under finance lease and hire purchase contracts 8,895
8,895
10. Obligations Under Finance Leases and Hire Purchase
2023
£
The future minimum finance lease payments are as follows:
Not later than one year 2,529
Later than one year and not later than five years 8,895
11,424
11,424
11. Share Capital
2023
£
Allotted, Called up and fully paid 200
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12. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the current and prior periods:
As at 25 March 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr Afzal Hamirani - (1,104 ) - - (1,104 )
Mr Arshad Issat - (1,103 ) - - (1,103 )
The above loan is unsecured, interest free and repayable on demand.
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