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REGISTERED NUMBER: 05520880 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Mossessian Architecture Limited

Mossessian Architecture Limited (Registered number: 05520880)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mossessian Architecture Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: M Mossessian
S M Tyler





REGISTERED OFFICE: c/o Canny & Associates Limited
30 Moorgate
London
EC2R 6PJ





REGISTERED NUMBER: 05520880 (England and Wales)





ACCOUNTANTS: Canny & Associates Ltd
Chartered Certified Accountants
30 Moorgate
London
EC2R 6PJ

Mossessian Architecture Limited (Registered number: 05520880)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 84,551 12,191

CURRENT ASSETS
Debtors 5 3,742,223 2,647,382
Cash at bank 358,436 300,631
4,100,659 2,948,013
CREDITORS
Amounts falling due within one year 6 2,343,444 1,729,372
NET CURRENT ASSETS 1,757,215 1,218,641
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,841,766

1,230,832

CREDITORS
Amounts falling due after more than
one year

7

15,033

25,833
NET ASSETS 1,826,733 1,204,999

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,826,732 1,204,998
1,826,733 1,204,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

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 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.

Mossessian Architecture Limited (Registered number: 05520880)

Balance Sheet - continued
30 November 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 August 2024 and were signed on its behalf by:





M Mossessian - Director


Mossessian Architecture Limited (Registered number: 05520880)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Mossessian Architecture Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Mossessian Architecture Limited (Registered number: 05520880)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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 3 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Office Motor Computer
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 12,356 - 22,572 34,928
Additions - 78,449 31,254 109,703
At 30 November 2023 12,356 78,449 53,826 144,631
DEPRECIATION
At 1 December 2022 8,616 - 14,121 22,737
Charge for year 3,089 19,612 14,642 37,343
At 30 November 2023 11,705 19,612 28,763 60,080
NET BOOK VALUE
At 30 November 2023 651 58,837 25,063 84,551
At 30 November 2022 3,740 - 8,451 12,191

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 3,591,423 2,588,778
Other debtors 150,800 58,604
3,742,223 2,647,382

Mossessian Architecture Limited (Registered number: 05520880)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 10,800 10,000
Trade creditors 981,048 610,812
Taxation and social security 323,957 249,080
Other creditors 1,027,639 859,480
2,343,444 1,729,372

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 15,033 25,833