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REGISTERED NUMBER: 03678359 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Mosspark (Units) Limited

Mosspark (Units) Limited (Registered number: 03678359)






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




Page

Company Information 1

Report of the Accountants 2

Balance Sheet 3

Notes to the Financial Statements 5


Mosspark (Units) Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs P S Webster
M R Webster
J A Webster





REGISTERED OFFICE: 1 Dairy Farm Road
Rainford
St Helens
Merseyside
WA11 7JQ





REGISTERED NUMBER: 03678359 (England and Wales)






Mosspark (Units) Limited

Report of the Accountants to the Directors of
Mosspark (Units) Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared, for your approval, the accounts of Mosspark (Units) Limited for the period set out in these accounts from the company's accounting records and from information and explanations you have given to us.

This report is prepared solely to the Board of Directors of Mosspark (Units) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Mosspark (Units) Limited and state those matters that we have agreed to state to the Board of Directors of Mosspark (Units) Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mosspark (Units) Limited and its Board of Directors, as a body, for our work for this report.

It is your duty to ensure that Mosspark (Units) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Mosspark (Units) Limited. You consider that Mosspark (Units) Limited is exempt from the statutory audit requirements for the period of these accounts.

We have not been instructed to carry out an audit or a review of the accounts of Mosspark (Units) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.








24 January 2025

Mosspark (Units) Limited (Registered number: 03678359)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 151,219 172,020

CURRENT ASSETS
Debtors 5 147,036 148,159
Cash at bank and in hand 11,955 11,084
158,991 159,243
CREDITORS
Amounts falling due within one year 6 250,693 233,590
NET CURRENT LIABILITIES (91,702 ) (74,347 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,517

97,673

CREDITORS
Amounts falling due after more than one
year

7

(60,806

)

(83,341

)

PROVISIONS FOR LIABILITIES (5,246 ) (6,647 )
NET (LIABILITIES)/ASSETS (6,535 ) 7,685

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings (6,935 ) 7,285
(6,535 ) 7,685

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.

Mosspark (Units) Limited (Registered number: 03678359)

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 24 January 2025 and were signed on its behalf by:





M R Webster - Director


Mosspark (Units) Limited (Registered number: 03678359)

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

1. STATUTORY INFORMATION

Mosspark (Units) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - in accordance with the property
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Office equipment - 33% on cost

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.

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 3 (2023 - 3 ) .

Mosspark (Units) Limited (Registered number: 03678359)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 May 2023 386,231 33,672 9,576
Additions - - -
At 30 April 2024 386,231 33,672 9,576
DEPRECIATION
At 1 May 2023 252,880 20,122 9,576
Charge for year 12,874 2,033 -
At 30 April 2024 265,754 22,155 9,576
NET BOOK VALUE
At 30 April 2024 120,477 11,517 -
At 30 April 2023 133,351 13,550 -

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 May 2023 33,490 17,149 480,118
Additions - 578 578
At 30 April 2024 33,490 17,727 480,696
DEPRECIATION
At 1 May 2023 8,372 17,148 308,098
Charge for year 6,279 193 21,379
At 30 April 2024 14,651 17,341 329,477
NET BOOK VALUE
At 30 April 2024 18,839 386 151,219
At 30 April 2023 25,118 1 172,020

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 115,523 108,531
Other debtors 31,513 39,628
147,036 148,159

Mosspark (Units) Limited (Registered number: 03678359)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 17,508 17,508
Hire purchase contracts 4,728 4,198
Trade creditors 638 10,399
Amounts owed to participating interests 19,380 23,814
Taxation and social security 20,382 27,883
Other creditors 188,057 149,788
250,693 233,590

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 38,210 56,016
Hire purchase contracts 22,596 27,325
60,806 83,341