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REGISTERED NUMBER: 04584120 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Mosspark Developments Limited

Mosspark Developments Limited (Registered number: 04584120)






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 4


Mosspark Developments Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: Mrs Pauline Susan Webster
Mr Martin Richard Webster
Mr John Andrew Webster





REGISTERED OFFICE: Briars Barn
Briars Lane
Lathom
Ormskirk
Lancashire
L40 5TH





REGISTERED NUMBER: 04584120 (England and Wales)






Mosspark Developments Limited

Report of the Accountants to the Directors of
Mosspark Developments 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 Developments 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 Developments 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 Developments Limited and state those matters that we have agreed to state to the Board of Directors of Mosspark Developments Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mosspark Developments Limited and its Board of Directors, as a body, for our work for this report.

It is your duty to ensure that Mosspark Developments 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 Developments Limited. You consider that Mosspark Developments 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 Developments 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 Developments Limited (Registered number: 04584120)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £   
CURRENT ASSETS
Debtors 4 30,034 31,990
Cash at bank and in hand 7,951 4,626
37,985 36,616
CREDITORS
Amounts falling due within one year 5 21,520 36,581
NET CURRENT ASSETS 16,465 35
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,465

35

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 16,463 33
16,465 35

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.

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:





Mr Martin Richard Webster - Director


Mosspark Developments Limited (Registered number: 04584120)

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

1. STATUTORY INFORMATION

Mosspark Developments 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.

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 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 11,406 8,176
Other debtors 18,628 23,814
30,034 31,990

Mosspark Developments Limited (Registered number: 04584120)

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

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors - 2,395
Taxation and social security 5,910 2,954
Other creditors 15,610 31,232
21,520 36,581