F.A. Moss Ltd 05433316 false 2023-05-01 2024-04-30 2024-04-30 The principal activity of the company is is that of communications marketing and sale of second hand cars. Digita Accounts Production Advanced 6.30.9574.0 true 05433316 2023-05-01 2024-04-30 05433316 2024-04-30 05433316 core:CurrentFinancialInstruments 2024-04-30 05433316 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 05433316 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 05433316 core:PatentsTrademarksLicencesConcessionsSimilar 2024-04-30 05433316 core:FurnitureFittings 2024-04-30 05433316 core:MotorVehicles 2024-04-30 05433316 core:PlantMachinery 2024-04-30 05433316 bus:SmallEntities 2023-05-01 2024-04-30 05433316 bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 05433316 bus:FullAccounts 2023-05-01 2024-04-30 05433316 bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05433316 bus:RegisteredOffice 2023-05-01 2024-04-30 05433316 bus:Director1 2023-05-01 2024-04-30 05433316 bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05433316 core:ComputerSoftware 2023-05-01 2024-04-30 05433316 core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-05-01 2024-04-30 05433316 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-04-30 05433316 core:PatentsTrademarksLicencesConcessionsSimilar 2023-05-01 2024-04-30 05433316 core:FurnitureFittings 2023-05-01 2024-04-30 05433316 core:FurnitureFittingsToolsEquipment 2023-05-01 2024-04-30 05433316 core:MotorVehicles 2023-05-01 2024-04-30 05433316 core:PlantMachinery 2023-05-01 2024-04-30 05433316 countries:EnglandWales 2023-05-01 2024-04-30 05433316 2023-04-30 05433316 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 05433316 core:PatentsTrademarksLicencesConcessionsSimilar 2023-04-30 05433316 core:FurnitureFittings 2023-04-30 05433316 core:MotorVehicles 2023-04-30 05433316 core:PlantMachinery 2023-04-30 05433316 2022-05-01 2023-04-30 05433316 2023-04-30 05433316 core:CurrentFinancialInstruments 2023-04-30 05433316 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-30 05433316 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-30 05433316 core:PatentsTrademarksLicencesConcessionsSimilar 2023-04-30 05433316 core:FurnitureFittings 2023-04-30 05433316 core:MotorVehicles 2023-04-30 05433316 core:PlantMachinery 2023-04-30 iso4217:GBP xbrli:pure

Registration number: 05433316

F.A. Moss Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

 

F.A. Moss Ltd

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 6

 

F.A. Moss Ltd

(Registration number: 05433316)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

9,786

9,994

Tangible assets

5

19,727

26,006

 

29,513

36,000

Current assets

 

Stocks

77,444

83,192

Debtors

6

15,000

1,202

Cash at bank and in hand

 

96,883

162,695

 

189,327

247,089

Creditors: Amounts falling due within one year

7

(211,258)

(265,463)

Net current liabilities

 

(21,931)

(18,374)

Net assets

 

7,582

17,626

Capital and reserves

 

Called up share capital

100

100

Retained earnings

7,482

17,526

Shareholders' funds

 

7,582

17,626

 

F.A. Moss Ltd

(Registration number: 05433316)
Balance Sheet as at 30 April 2024

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 November 2024 and signed on its behalf by:
 

.........................................
C F Moss
Director

 

F.A. Moss Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oak Tree Barn
Hamstead Marshall
Newbury
Berkshire
RG20 0JH

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

between 20% and 100% straight line basis

Motor vehicles

25% straight line basis

Fixtures, fittings and equipment

15% straight line basis

 

F.A. Moss Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Trademark

Nil

Website Costs

10 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

F.A. Moss Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

4

Intangible assets

Trademarks, patents and licenses
 £

Website costs
 £

Total
£

Cost or valuation

At 1 May 2023

8,121

2,081

10,202

At 30 April 2024

8,121

2,081

10,202

Amortisation

At 1 May 2023

-

208

208

Amortisation charge

-

208

208

At 30 April 2024

-

416

416

Carrying amount

At 30 April 2024

8,121

1,665

9,786

At 30 April 2023

8,121

1,873

9,994

5

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 May 2023

32,138

124,727

2,099

158,964

Additions

-

5,616

-

5,616

At 30 April 2024

32,138

130,343

2,099

164,580

Depreciation

At 1 May 2023

26,949

104,040

1,969

132,958

Charge for the year

1,755

10,010

130

11,895

At 30 April 2024

28,704

114,050

2,099

144,853

Carrying amount

At 30 April 2024

3,434

16,293

-

19,727

At 30 April 2023

5,189

20,687

130

26,006

 

F.A. Moss Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

6

Debtors

Current

2024
£

2023
£

Other debtors

15,000

1,202

7

Creditors

2024
£

2023
£

Due within one year

Trade creditors

2,485

2,365

Other creditors

208,773

263,098

211,258

265,463