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NI028815 frs-core:DisposalsRepaymentsInvestments 2022-06-30 NI028815 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-06-30 NI028815 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-06-30 NI028815 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 NI028815 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 NI028815 frs-core:CostValuation 2022-06-30 NI028815 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 NI028815 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 NI028815 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 NI028815 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 NI028815 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 NI028815 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 NI028815 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 NI028815 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 NI028815 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 NI028815 frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:ListedExchangeTraded 2021-06-30 NI028815 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 NI028815 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 NI028815 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 NI028815 frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:UnlistedNon-exchangeTraded 2021-06-30 NI028815 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 NI028815 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 NI028815 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 NI028815 dpl-frs:CostSales 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales 2021-06-30 NI028815 dpl-frs:CostSales 2022-06-30 NI028815 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 NI028815 frs-bus:Director1 2021-07-01 2022-06-30 NI028815 frs-bus:Director1 2021-06-30 NI028815 frs-bus:Director1 2022-06-30 NI028815 frs-bus:Director2 2021-07-01 2022-06-30 NI028815 frs-bus:Director2 2021-06-30 NI028815 frs-bus:Director2 2022-06-30 NI028815 frs-bus:Director3 2021-07-01 2022-06-30 NI028815 frs-bus:Director3 2021-06-30 NI028815 frs-bus:Director3 2022-06-30 NI028815 1 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 1 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 1 2022-06-30 NI028815 2 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 2 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 2 2022-06-30 NI028815 3 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 3 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 3 2022-06-30 NI028815 4 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 4 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 4 2022-06-30 NI028815 5 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 5 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 5 2022-06-30 NI028815 6 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 6 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 6 2022-06-30 NI028815 7 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 7 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 7 2022-06-30 NI028815 8 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 8 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 8 2022-06-30 NI028815 9 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 9 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 9 2022-06-30 NI028815 10 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 10 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 10 2022-06-30 NI028815 11 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 11 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 11 2022-06-30 NI028815 12 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 12 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 12 2022-06-30 NI028815 13 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 13 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 13 2022-06-30 NI028815 14 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 14 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 14 2022-06-30 NI028815 15 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 15 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 15 2022-06-30 NI028815 16 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 16 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 16 2022-06-30 NI028815 17 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 17 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 17 2022-06-30 NI028815 18 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 18 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 18 2022-06-30 NI028815 19 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 19 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 19 2022-06-30 NI028815 20 2021-07-01 2022-06-30 NI028815 frs-core:CurrentFinancialInstruments 20 2022-06-30 NI028815 frs-core:Non-currentFinancialInstruments 20 2022-06-30 NI028815 dpl-frs:Item1 2021-07-01 2022-06-30 NI028815 dpl-frs:Item1 2021-06-30 NI028815 dpl-frs:Item1 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 NI028815 dpl-frs:Item2 2021-07-01 2022-06-30 NI028815 dpl-frs:Item2 2021-06-30 NI028815 dpl-frs:Item2 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 NI028815 dpl-frs:Item3 2021-07-01 2022-06-30 NI028815 dpl-frs:Item3 2021-06-30 NI028815 dpl-frs:Item3 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 NI028815 dpl-frs:Item4 2021-07-01 2022-06-30 NI028815 dpl-frs:Item4 2021-06-30 NI028815 dpl-frs:Item4 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 NI028815 dpl-frs:Item5 2021-07-01 2022-06-30 NI028815 dpl-frs:Item5 2021-06-30 NI028815 dpl-frs:Item5 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 NI028815 dpl-frs:Item6 2021-07-01 2022-06-30 NI028815 dpl-frs:Item6 2021-06-30 NI028815 dpl-frs:Item6 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 NI028815 dpl-frs:Item7 2021-07-01 2022-06-30 NI028815 dpl-frs:Item7 2021-06-30 NI028815 dpl-frs:Item7 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 NI028815 dpl-frs:Item8 2021-07-01 2022-06-30 NI028815 dpl-frs:Item8 2021-06-30 NI028815 dpl-frs:Item8 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 NI028815 dpl-frs:Item9 2021-07-01 2022-06-30 NI028815 dpl-frs:Item9 2021-06-30 NI028815 dpl-frs:Item9 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 NI028815 dpl-frs:Item10 2021-07-01 2022-06-30 NI028815 dpl-frs:Item10 2021-06-30 NI028815 dpl-frs:Item10 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 NI028815 dpl-frs:Item11 2021-07-01 2022-06-30 NI028815 dpl-frs:Item11 2021-06-30 NI028815 dpl-frs:Item11 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 NI028815 dpl-frs:Item12 2021-07-01 2022-06-30 NI028815 dpl-frs:Item12 2021-06-30 NI028815 dpl-frs:Item12 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 NI028815 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 NI028815 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 NI028815 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 NI028815 1 2021-07-01 2022-06-30 NI028815 frs-countries:NorthernIreland 2021-07-01 2022-06-30
Registered number: NI028815
Mossvet Limited
ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Magill Adams
Chartered Accountants
40 Railway Street
Lisburn
BT28 1XP
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: NI028815
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 105,510 60,890
105,510 60,890
CURRENT ASSETS
Stocks 558,196 442,183
Debtors 3,955,547 3,311,126
Cash at bank and in hand 1,387,202 1,857,381
5,900,945 5,610,690
Creditors: Amounts Falling Due Within One Year (1,486,624 ) (1,259,362 )
NET CURRENT ASSETS (LIABILITIES) 4,414,321 4,351,328
TOTAL ASSETS LESS CURRENT LIABILITIES 4,519,831 4,412,218
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,836 ) (13,221 )
NET ASSETS 4,516,995 4,398,997
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 4,516,993 4,398,995
SHAREHOLDERS' FUNDS 4,516,995 4,398,997
Page 1
Page 2
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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Christopher Sparrow
Director
26/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Mossvet Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI028815 . The registered office is 34 Seagoe Industrial Estate , Portadown, Craigavon, BT63 5GD.
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 25% Reducing balnace
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2022: 12)
14 12
4. Intangible Assets
Total
£
Cost
As at 1 July 2022 150,000
As at 30 June 2023 150,000
Amortisation
As at 1 July 2022 150,000
As at 30 June 2023 150,000
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Total
£
Cost
As at 1 July 2022 309,255
Additions 60,424
As at 30 June 2023 369,679
Depreciation
As at 1 July 2022 248,365
Provided during the period 15,804
As at 30 June 2023 264,169
Net Book Value
As at 30 June 2023 105,510
As at 1 July 2022 60,890
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4
Page 5
7. Related Party Transactions
The company was under the control of Mr C Sparrow throughout the current and previous year. The directors own all of the equity share capital of Mosvet Holdings Limited, the ultimate parent company of Mossvet Limited.
During the year, the company traded at arm's length with other members of the Group. During the year the following transactions where undertaken, sales of £579,750 (20202 - £583,238) where made to Moss Veterinary Ltd and purchases from Moss Veterinary Ltd of £342,552 (2022 - £582,358).
The company also made sales to Farmvet Limited of £31,217 (2022 - £38,641)
The company paid rent for its premise to Mosvet Holdings Ltd of £63,699 (2022 - £63,360). It also charged Mosvet Holdings Ltd management charges of £62,060 (2022 - £61,665). 
The amounts owed from / (to) related parties at 30 June 2023 were as follows:
Mosvet Holdings Ltd £983,014 (2022 - £451,514)
Moss Veterinary Products Ltd £76,686 (2022 - £76,686)
Naas Animal Health Ltd £1,371 (2022 - £1,371)
Moss Veterinary Ltd £191,020 (2022 - £225,905)
Moss Veterinary Ltd (£66,024) (2022  - (£72,092))
Farmvet £182,000 (2022 - £261,424l)
No further transactions with related parties were undertaken such as are required to be disclosed.
8. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
9. Audit Information
The auditors report on the account of Mossvet Limited for the year ended 30 June 2023 was unqualified
The auditor's report was signed by Chris Adams (Senior Statutory Auditor) for and on behalf of NE&CO Ltd , Statutory Auditor
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