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REGISTERED NUMBER: 07375767 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

MOSLEY & JARMAN LTD

MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOSLEY & JARMAN LTD

COMPANY INFORMATION
for the year ended 30 September 2024







DIRECTORS: Mr I J Jarman
Mr N S Mosley





REGISTERED OFFICE: 17 St Peters Place
Fleetwood
Lancashire
FY7 6EB





REGISTERED NUMBER: 07375767 (England and Wales)





ACCOUNTANTS: Jones Harris Limited
17 St Peters Place
Fleetwood
Lancashire
FY7 6EB

MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 272,000 288,000
Tangible assets 5 163,743 105,064
Investments 6 - 7,385
435,743 400,449

CURRENT ASSETS
Debtors 7 57,446 235,509
Cash at bank 136,573 225,384
194,019 460,893
CREDITORS
Amounts falling due within one year 8 (213,136 ) (312,159 )
NET CURRENT (LIABILITIES)/ASSETS (19,117 ) 148,734
TOTAL ASSETS LESS CURRENT
LIABILITIES

416,626

549,183

CREDITORS
Amounts falling due after more than one
year

9

(149,915

)

(112,186

)

PROVISIONS FOR LIABILITIES (39,083 ) (25,795 )
NET ASSETS 227,628 411,202

CAPITAL AND RESERVES
Called up share capital 140 140
Retained earnings 227,488 411,062
SHAREHOLDERS' FUNDS 227,628 411,202

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

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

MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)

BALANCE SHEET - continued
30 September 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 19 November 2024 and were signed on its behalf by:




Mr I J Jarman - Director



Mr N S Mosley - Director


MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Mosley & Jarman Ltd 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date no turnover is recorded. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of twenty 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.
Short leasehold improvements - straight line over 10 years
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 10% on reducing balance
Computer equipment - Straight line over 3 years

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.

MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 24 (2023 - 24 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 320,000
AMORTISATION
At 1 October 2023 32,000
Charge for year 16,000
At 30 September 2024 48,000
NET BOOK VALUE
At 30 September 2024 272,000
At 30 September 2023 288,000

MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

5. TANGIBLE FIXED ASSETS
Short Fixtures
leasehold Plant and and
improvements machinery fittings
£    £    £   
COST
At 1 October 2023 34,814 1,837 60,356
Additions - - 2,865
Disposals - (1,471 ) (3,031 )
At 30 September 2024 34,814 366 60,190
DEPRECIATION
At 1 October 2023 25,546 1,582 25,420
Charge for year 1,857 51 3,656
Eliminated on disposal - (1,421 ) (1,790 )
At 30 September 2024 27,403 212 27,286
NET BOOK VALUE
At 30 September 2024 7,411 154 32,904
At 30 September 2023 9,268 255 34,936

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 80,807 29,738 207,552
Additions 103,760 - 106,625
Disposals - (27,791 ) (32,293 )
At 30 September 2024 184,567 1,947 281,884
DEPRECIATION
At 1 October 2023 20,202 29,738 102,488
Charge for year 41,091 - 46,655
Eliminated on disposal - (27,791 ) (31,002 )
At 30 September 2024 61,293 1,947 118,141
NET BOOK VALUE
At 30 September 2024 123,274 - 163,743
At 30 September 2023 60,605 - 105,064

MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023 80,807
Additions 103,760
At 30 September 2024 184,567
DEPRECIATION
At 1 October 2023 20,202
Charge for year 41,091
At 30 September 2024 61,293
NET BOOK VALUE
At 30 September 2024 123,274
At 30 September 2023 60,605

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 October 2023 7,385
Disposals (7,385 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 7,385


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 17,126 108,968
Amounts owed by group undertakings - 69,611
Directors' current accounts - 17,745
Prepayments 40,320 39,185
57,446 235,509

MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,332 10,078
Hire purchase contracts (see note 10) 20,182 4,309
Trade creditors 11,384 14,471
Tax 33,195 57,649
Social security and other taxes 9,531 3,688
VAT 62,451 77,018
Other creditors 51,322 99,572
Directors' current accounts 7,239 32,511
Accrued expenses 7,500 12,863
213,136 312,159

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,022 17,355
Hire purchase contracts (see note 10) 142,893 69,831
Other creditors - 25,000
149,915 112,186

10. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 20,182 4,309
Between one and five years 142,893 69,831
163,075 74,140

Non-cancellable operating leases
2024 2023
£    £   
Within one year 82,813 82,813
Between one and five years 269,598 311,963
In more than five years 70,000 120,448
422,411 515,224

MOSLEY & JARMAN LTD (REGISTERED NUMBER: 07375767)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
Mr N S Mosley
Balance outstanding at start of year 17,745 14,032
Amounts advanced 47,773 17,823
Amounts repaid (65,518 ) (14,110 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 17,745

The loan to the director was unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements.

Dividends amounting to £65,000 (2023 - £82,000) were paid to the directors.