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REGISTERED NUMBER: 05250397 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

J. J. MOSS & SONS LIMITED

J. J. MOSS & SONS LIMITED (Registered number: 05250397)






Contents of the Financial Statements
for the Year Ended 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J. J. MOSS & SONS LIMITED

Company Information
for the Year Ended 30 APRIL 2024







DIRECTORS: M Cox
W Saunders





SECRETARY: R Fallows





REGISTERED OFFICE: Unit 2 Acacia Business Centre
Howard Road
Leytonstone
London
E11 3PJ





REGISTERED NUMBER: 05250397 (England and Wales)






J. J. MOSS & SONS LIMITED (Registered number: 05250397)

Balance Sheet
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,208 20,260

CURRENT ASSETS
Stocks 37,540 19,550
Debtors 5 42,760 20,750
Cash at bank and in hand 24,798 69,695
105,098 109,995
CREDITORS
Amounts falling due within one year 6 12,475 17,343
NET CURRENT ASSETS 92,623 92,652
TOTAL ASSETS LESS CURRENT
LIABILITIES

108,831

112,912

CREDITORS
Amounts falling due after more than one year 7 - 10,000
NET ASSETS 108,831 102,912

CAPITAL AND RESERVES
Called up share capital 8 3 3
Retained earnings 108,828 102,909
SHAREHOLDERS' FUNDS 108,831 102,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

J. J. MOSS & SONS LIMITED (Registered number: 05250397)

Balance Sheet - continued
30 APRIL 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2024 and were signed on its behalf by:





M Cox - Director


J. J. MOSS & SONS LIMITED (Registered number: 05250397)

Notes to the Financial Statements
for the Year Ended 30 APRIL 2024

1. STATUTORY INFORMATION

J. J. MOSS & SONS 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

J. J. MOSS & SONS LIMITED (Registered number: 05250397)

Notes to the Financial Statements - continued
for the Year Ended 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Motor
Equipment vehicles Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 15,900 27,150 43,050
DEPRECIATION
At 1 May 2023 11,660 11,130 22,790
Charge for year 848 3,204 4,052
At 30 April 2024 12,508 14,334 26,842
NET BOOK VALUE
At 30 April 2024 3,392 12,816 16,208
At 30 April 2023 4,240 16,020 20,260

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 30,440 14,170
Other debtors 12,000 6,000
Prepayments 320 580
42,760 20,750

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Creditors and accruals 2,273 5,879
Social security and other taxes 1,260 1,427
VAT 7,002 8,097
Directors' current accounts 1,940 1,940
12,475 17,343

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Directors' loan accounts - 10,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
3 Ordinary £1 3 3

J. J. MOSS & SONS LIMITED (Registered number: 05250397)

Notes to the Financial Statements - continued
for the Year Ended 30 APRIL 2024

9. ULTIMATE CONTROLLING PARTY



The company was controlled by M Cox, W Saunders and R Saunders by virtue of their controlling shareholdings.