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Company Registration No. 6283916 (England and Wales)
PAUL MOSS ELECTRICAL LIMITED Unaudited accounts for the year ended 30 November 2023
PAUL MOSS ELECTRICAL LIMITED Unaudited accounts Contents
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PAUL MOSS ELECTRICAL LIMITED Company Information for the year ended 30 November 2023
Director
Mr P P Moss
Company Number
6283916 (England and Wales)
Registered Office
136 BALDWINS LANE CROXLEY GREEN RICKMANSWORTH HERTFORDSHIRE WD3 3LJ
Accountants
GIA Foley & Co West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX
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PAUL MOSS ELECTRICAL LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,782 
19,191 
Current assets
Debtors
23,052 
24,792 
Cash at bank and in hand
57,221 
28,474 
80,273 
53,266 
Creditors: amounts falling due within one year
(23,628)
(11,846)
Net current assets
56,645 
41,420 
Total assets less current liabilities
71,427 
60,611 
Provisions for liabilities
Deferred tax
(3,695)
(3,646)
Net assets
67,732 
56,965 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
67,632 
56,865 
Shareholders' funds
67,732 
56,965 
For the year ending 30 November 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 director acknowledges his 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 and authorised for issue on 12 August 2024 and were signed on its behalf by
Mr P P Moss Director Company Registration No. 6283916
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PAUL MOSS ELECTRICAL LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
PAUL MOSS ELECTRICAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 6283916. The registered office is 136 BALDWINS LANE, CROXLEY GREEN, RICKMANSWORTH, HERTFORDSHIRE, WD3 3LJ.
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 year, 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.
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
25% reducing balance
Motor vehicles
25% 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.
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PAUL MOSS ELECTRICAL LIMITED Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
2,808 
43,568 
46,376 
Additions
491 
- 
491 
At 30 November 2023
3,299 
43,568 
46,867 
Depreciation
At 1 December 2022
2,645 
24,540 
27,185 
Charge for the year
143 
4,757 
4,900 
At 30 November 2023
2,788 
29,297 
32,085 
Net book value
At 30 November 2023
511 
14,271 
14,782 
At 30 November 2022
163 
19,028 
19,191 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
1,063 
852 
Trade debtors
21,989 
20,030 
Other debtors
- 
3,910 
23,052 
24,792 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
6,371 
2,380 
Taxes and social security
17,127 
9,166 
Loans from directors
130 
300 
23,628 
11,846 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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