2022-12-01 08236790 2023-11-30 08236790 2022-12-01 2023-11-30 08236790 2022-11-30 08236790 2021-12-01 2022-11-30 08236790 uk-core:WithinOneYear 2022-11-30 08236790 uk-core:WithinOneYear 2023-11-30 08236790 uk-core:ShareCapital 2023-11-30 08236790 uk-core:ShareCapital 2022-11-30 08236790 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 08236790 uk-core:RetainedEarningsAccumulatedLosses 2022-11-30 08236790 uk-bus:Director1 2022-12-01 2023-11-30 08236790 uk-core:PlantMachinery 2022-12-01 2023-11-30 08236790 uk-core:ComputerEquipment 2022-12-01 2023-11-30 08236790 uk-core:CommercialMotorVehicles 2022-12-01 2023-11-30 08236790 uk-core:OfficeEquipment 2022-12-01 2023-11-30 08236790 uk-core:ComputerEquipment 2022-11-30 08236790 uk-core:OfficeEquipment 2022-11-30 08236790 uk-core:CommercialMotorVehicles 2022-11-30 08236790 uk-core:PlantMachinery 2022-11-30 08236790 uk-core:CommercialMotorVehicles 2023-11-30 08236790 uk-core:OfficeEquipment 2023-11-30 08236790 uk-core:ComputerEquipment 2023-11-30 08236790 uk-core:PlantMachinery 2023-11-30 iso4217:GBP xbrli:pure 08236790 uk-bus:AuditExemptWithAccountantsReport 2022-12-01 2023-11-30 08236790 uk-bus:FRS102 2022-12-01 2023-11-30 08236790 uk-bus:FilletedAccounts 2022-12-01 2023-11-30 08236790 uk-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30
Draft
Moss Electrical & Plumbing Ltd
Registered Number:08236790
For the year ended 30 November 2023
England and Wales
Unaudited Financial Statements
2
Draft
For the year ended 30 November 2023
Moss Electrical & Plumbing Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Draft
Registered Number :
08236790
As at 30 November 2023
Moss Electrical & Plumbing Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
15,485
14,046
2
15,485
14,046
Current assets
Trade and other receivables
10,509
95,708
3
165,400
Cash and cash equivalents
105,266
200,974
175,909
Trade and other payables: amounts falling due within one
year
(56,528)
(37,807)
4
119,381
163,167
Net current assets
Total assets less current liabilities
178,652
133,427
(3,333)
(2,669)
Provisions for liabilities
175,319
Net assets
130,758
Capital and reserves
Called up share capital
6
6
Retained earnings
175,313
130,752
175,319
130,758
Shareholders' funds
For the year ended 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 of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
M Moss Director
These financial statements were approved and authorised for issue by the Board on 17 August 2024 and were signed by:
The notes form part of these financial statements
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4
Draft
For the year ended 30 November 2023
Moss Electrical & Plumbing Ltd
Notes to the Financial Statements
Statutory Information
Moss Electrical & Plumbing Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 08236790.
Registered address:
66 Heath Road
Maidstone
Kent
ME16 9JU
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for electrical & plumbing services.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
25% Reducing balance
25% Reducing balance
Computer Equipment
25% Reducing balance
Motor Vehicles
25% Straight line
Furniture and Fittings
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Pension costs and other post-retirement benefits
The company operated a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to the profit and loss in the period to which they relate.
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5
Draft
For the year ended 30 November 2023
Moss Electrical & Plumbing Ltd
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Motor
Vehicles
Plant and
Machinery
£
£
£
£
£
Cost or
valuation
At 01 December 2022
41,406
8,864
-
14,542
18,000
6,623
1,881
520
-
4,222
Additions
At 30 November 2023
14,542
520
10,745
48,029
22,222
Provision for depreciation and impairment
At 01 December 2022
27,360
4,519
-
11,955
10,886
Charge for year
5,184
1,557
130
647
2,850
At 30 November 2023
32,544
6,076
130
12,602
13,736
At 30 November 2023
Net book value
8,486
1,940
390
4,669
15,485
At 30 November 2022
7,114
2,587
-
4,345
14,046
3. Trade and other receivables
2022
2023
£
£
Trade debtors
7,046
9,275
Other debtors
88,662
1,234
10,509
95,708
4. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
16,102
16,548
Taxation and social security
20,830
4,336
Other creditors
875
35,644
37,807
56,528
5. Average number of persons employed
During the year the average number of employees was 2 (2022 : 2)
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