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A.S MOSLEY & COMPANY LIMITED

Registered Number
SC171776
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

A.S MOSLEY & COMPANY LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Andrew Stephen Mosley

Registered Address

Laundry Cottage
Petmathen Oyne
Insch
AB52 6RU

Registered Number

SC171776 (Scotland)
A.S MOSLEY & COMPANY LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets312,45012,450
Tangible assets4735,750720,498
Investments5649,939649,939
1,398,1391,382,887
Current assets
Stocks433,710343,272
Debtors6497,997314,421
Cash at bank and on hand639,924495,542
1,571,6311,153,235
Creditors amounts falling due within one year7(233,440)(138,131)
Net current assets (liabilities)1,338,1911,015,104
Total assets less current liabilities2,736,3302,397,991
Creditors amounts falling due after one year8(163,194)(213,194)
Net assets2,573,1362,184,797
Capital and reserves
Called up share capital22
Profit and loss account2,573,1342,184,795
Shareholders' funds2,573,1362,184,797
The financial statements were approved and authorised for issue by the Director on 28 October 2024, and are signed on its behalf by:
Andrew Stephen Mosley
Director
Registered Company No. SC171776
A.S MOSLEY & COMPANY LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Research and development
Expenditure on research is written off against profits in the year in which it is incurred. Development expenditure is capitalised and amortised over its useful life
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Vehicles4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1717
3.Intangible assets

Total

£
Cost or valuation
At 01 February 2316,383
At 31 January 2416,383
Amortisation and impairment
At 01 February 233,933
At 31 January 243,933
Net book value
At 31 January 2412,450
At 31 January 2312,450
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 23780,376
Additions26,834
At 31 January 24807,210
Depreciation and impairment
At 01 February 2359,878
Charge for year11,582
At 31 January 2471,461
Net book value
At 31 January 24735,750
At 31 January 23720,498
5.Fixed asset investments

Total

£
Cost or valuation
At 01 February 23649,939
At 31 January 24649,939
Net book value
At 31 January 24649,939
At 31 January 23649,939
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables367,736294,860
Other debtors121,2848,704
Prepayments and accrued income8,97710,857
Total497,997314,421
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables19,2326,945
Taxation and social security213,234120,198
Other creditors-433
Accrued liabilities and deferred income97410,555
Total233,440138,131
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts163,194213,194
Total163,194213,194