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Moss Farm Community Services Limited
 
Unaudited Financial Statements
 
for the financial year ended 23 April 2024
Moss Farm Community Services Limited
DIRECTORS AND OTHER INFORMATION

 
Directors Colin Johnson
Kenneth Jones
 
 
Company Registration Number 09667074
 
 
Registered Office and Business Address Moss Farm Recreation Centre, Winnington
Northwich
Cheshire
 
 
Accountants Langers
Chartered Certified Accountants
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
GB



Moss Farm Community Services Limited
Company Registration Number: 09667074
STATEMENT OF FINANCIAL POSITION
as at 23 April 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 2,047 -
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Current Assets
Stocks 5 1,993 567
Debtors 6 130 2,077
Cash and cash equivalents 28,299 39,892
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30,422 42,536
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Creditors: amounts falling due within one year 7 (12,884) (26,962)
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Net Current Assets 17,538 15,574
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Total Assets less Current Liabilities 19,585 15,574
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Capital and Reserves
Called up share capital 1 1
Retained earnings 19,584 15,573
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Equity attributable to owners of the company 19,585 15,574
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).
           
The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.
           
For the financial year ended 23 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 14 January 2025 and signed on its behalf by
           
           
________________________________          
Kenneth Jones          
Director          
           



Moss Farm Community Services Limited
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 23 April 2024

   
1. General Information
 
Moss Farm Community Services Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 09667074. The registered office of the company is Moss Farm Recreation Centre, Winnington, Northwich, Cheshire which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 23 April 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Gift aid payment to parent charity
The company pays all its taxable profits for the reporting period to its parent charity under the gift aid scheme. These gift aid payments are recognised as distributions to owners in equity within retained earnings.

At the reporting date there was no legal obligation in place for the company to make this gift aid payment, although prior to the reporting date the board had indicated its intention to pay the taxable profits to the parent charity in respect of the reporting period. The payment is planned to be made within 9 months of the end of the reporting date.

The subsidiary has applied paragraph 29.14A and 29.22A of FRS 102. Tax relief is recognised in the reporting period in which the profits arise and is also recognised in the income statement.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 25% Straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
 
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Financial Position date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Income Statement.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was 2, (2023 - 2).
 
  2024 2023
  Number Number
 
Directors 2 2
  ═════════ ═════════
       
4. Tangible assets
  Fixtures, Total
  fittings and  
  equipment  
  £ £
Cost
At 24 April 2023 - -
Additions 2,729 2,729
  ───────── ─────────
At 23 April 2024 2,729 2,729
  ───────── ─────────
Depreciation
At 24 April 2023 - -
Charge for the financial year 682 682
  ───────── ─────────
At 23 April 2024 682 682
  ───────── ─────────
Net book value
At 23 April 2024 2,047 2,047
  ═════════ ═════════
       
5. Stocks 2024 2023
  £ £
 
Finished goods and goods for resale 1,993 567
  ═════════ ═════════
       
6. Debtors 2024 2023
  £ £
 
Other debtors - 1,179
Taxation  (Note 8) - 816
Prepayments and accrued income 130 82
  ───────── ─────────
  130 2,077
  ═════════ ═════════
       
7. Creditors 2024 2023
Amounts falling due within one year £ £
 
Amounts owed to connected parties (Note 10) - 23,434
Taxation  (Note 8) 6,069 2,187
Accruals 6,815 1,341
  ───────── ─────────
  12,884 26,962
  ═════════ ═════════
       
8. Taxation 2024 2023
  £ £
 
Debtors:
Corporation tax - 816
  ═════════ ═════════
Creditors:
VAT 6,069 1,987
Corporation tax - 200
  ───────── ─────────
  6,069 2,187
  ═════════ ═════════
       
9. Capital commitments
 
The company had no material capital commitments at the financial year-ended 23 April 2024.
           
10. Related party transactions
 
The following amounts are due to other connected parties:
      2024 2023
      £ £
 
Northwich RUFC     - 23,434
      ═════════ ═════════
   
11. Controlling interest
 
The company is a wholly owned subsidiary of Northwich RUFC, charity number 1122898.
   
12. Events After the End of the Reporting Period
 
There have been no significant events affecting the company since the financial year-end.
       
13. Gift aid payment to parent charity 2024 2023
  £ £
 
Tax (charge) on profit at 19% 373 -
Tax relief in respect of gift aid (373) -
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  - -
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