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REGISTERED NUMBER: 12141026 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Moss Civil Engineering Limited

Moss Civil Engineering Limited (Registered number: 12141026)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Moss Civil Engineering Limited (Registered number: 12141026)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 250 1,250
Tangible assets 5 1,556,311 1,023,232
1,556,561 1,024,482

CURRENT ASSETS
Stocks 900,615 622,965
Debtors 6 1,800,002 1,314,416
Cash at bank 2,858 16,360
2,703,475 1,953,741
CREDITORS
Amounts falling due within one year 7 2,125,141 1,755,725
NET CURRENT ASSETS 578,334 198,016
TOTAL ASSETS LESS CURRENT LIABILITIES 2,134,895 1,222,498

CREDITORS
Amounts falling due after more than one year 8 (738,379 ) (388,904 )

PROVISIONS FOR LIABILITIES (357,075 ) (176,457 )
NET ASSETS 1,039,441 657,137

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,039,341 657,037
SHAREHOLDERS' FUNDS 1,039,441 657,137

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Moss Civil Engineering Limited (Registered number: 12141026)

Balance Sheet - continued
31 May 2024


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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 August 2024 and were signed on its behalf by:





Mr D L Moss - Director


Moss Civil Engineering Limited (Registered number: 12141026)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Moss Civil Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12141026

Registered office: Lion House
Russell Street
Leek
Staffordshire
ST13 5JF

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 represents net invoiced sales of services, excluding value added tax. Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.


Moss Civil Engineering Limited (Registered number: 12141026)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 5,000
AMORTISATION
At 1 June 2023 3,750
Amortisation for year 1,000
At 31 May 2024 4,750
NET BOOK VALUE
At 31 May 2024 250
At 31 May 2023 1,250

Moss Civil Engineering Limited (Registered number: 12141026)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 1,384,222 998 154,744 1,752 1,541,716
Additions 724,271 - 105,195 3,302 832,768
Disposals - - (9,277 ) - (9,277 )
At 31 May 2024 2,108,493 998 250,662 5,054 2,365,207
DEPRECIATION
At 1 June 2023 439,474 476 77,280 1,254 518,484
Charge for year 250,353 105 45,469 1,211 297,138
Eliminated on disposal - - (6,726 ) - (6,726 )
At 31 May 2024 689,827 581 116,023 2,465 808,896
NET BOOK VALUE
At 31 May 2024 1,418,666 417 134,639 2,589 1,556,311
At 31 May 2023 944,748 522 77,464 498 1,023,232

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2023 1,343,697 146,744 1,490,441
Additions 716,253 105,195 821,448
Disposals - (9,277 ) (9,277 )
At 31 May 2024 2,059,950 242,662 2,302,612
DEPRECIATION
At 1 June 2023 426,608 73,780 500,388
Charge for year 245,002 44,344 289,346
Eliminated on disposal - (6,726 ) (6,726 )
At 31 May 2024 671,610 111,398 783,008
NET BOOK VALUE
At 31 May 2024 1,388,340 131,264 1,519,604
At 31 May 2023 917,089 72,964 990,053

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,735,085 1,046,007
Amounts owed by group undertakings 1,151 244
Other debtors 63,766 268,165
1,800,002 1,314,416

Moss Civil Engineering Limited (Registered number: 12141026)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 205,577 318,516
Hire purchase contracts 441,843 301,339
Trade creditors 1,050,034 658,653
Taxation and social security 398,868 377,773
Other creditors 28,819 99,444
2,125,141 1,755,725

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 10,000 20,000
Hire purchase contracts 728,379 368,904
738,379 388,904

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 1,170,222 670,243
Invoice financing 125,119 140,330
1,295,341 810,573

Hire purchase debts are secured against the asset to which they relate.

Invoice financing is secured by a fixed and floating charge against all company assets.