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Registered number: 07969209

New Moston (P.O.) Ltd

ACCOUNTS
FOR THE YEAR ENDED 28/02/2024

Prepared By:
APM Associates Ltd
Accountants
9 Worsley Road
Swinton
Manchester
Gtr Manchester
M27 5WN

New Moston (P.O.) Ltd

ACCOUNTS
FOR THE YEAR ENDED 28/02/2024
DIRECTORS
Mr P Coughlan
Mrs L Murphy
SECRETARY
Mrs L Murphy
REGISTERED OFFICE
336/338 Hollinwood Avenue
Manchester
Gtr Manchester
M40 0JB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07969209
ACCOUNTANTS
APM Associates Ltd
Accountants
9 Worsley Road
Swinton
Manchester
Gtr Manchester
M27 5WN

New Moston (P.O.) Ltd

ACCOUNTS
FOR THEYEARENDED28/02/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

New Moston (P.O.) Ltd

BALANCE SHEET AT 28/02/2024
20242023
Notes££
FIXED ASSETS
Tangible assets44,4715,589
CURRENT ASSETS
Stock795810
Cash at bank and in hand17,62313,519
18,41814,329
CREDITORS: Amounts falling due within one year615,18012,621
NET CURRENT ASSETS3,2381,708
TOTAL ASSETS LESS CURRENT LIABILITIES7,7097,297
CAPITAL AND RESERVES
Called up share capital722
Profit and loss account7,7077,295
SHAREHOLDERS' FUNDS7,7097,297
For the year ending 28/02/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26/11/2024 and signed on their behalf by
.............................
Mr P Coughlan
Director

New Moston (P.O.) Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsstraight line 20%
Equipmentstraight line 20%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

New Moston (P.O.) Ltd

2. EMPLOYEES
20242023
No.No.
Average number of employees26
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/03/2023160,000160,000
At 28/02/2024160,000160,000
Depreciation
At 01/03/2023160,000160,000
At 28/02/2024160,000160,000
Net Book Amounts
At 28/02/2024--
4. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/03/202312,82227213,094
At 28/02/202412,82227213,094
Depreciation
At 01/03/20237,2612447,505
For the year1,11261,118
At 28/02/20248,3732508,623
Net Book Amounts
At 28/02/20244,449224,471
At 28/02/20235,561285,589
5. STOCK 20242023
££
Stock comprises:
Stock795810
795810

New Moston (P.O.) Ltd

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax7,2155,378
VAT2,1561,921
PAYE control446382
Directors current account13582
Other creditors4,2203,850
Accruals1,0081,008
15,18012,621
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22