Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false02023-08-18falseoki0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15082811 2023-08-17 15082811 2023-08-18 2024-03-31 15082811 2022-04-01 2023-08-17 15082811 2024-03-31 15082811 c:Director1 2023-08-18 2024-03-31 15082811 d:CurrentFinancialInstruments 2024-03-31 15082811 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 15082811 d:ShareCapital 2024-03-31 15082811 d:RetainedEarningsAccumulatedLosses 2024-03-31 15082811 c:OrdinaryShareClass1 2023-08-18 2024-03-31 15082811 c:OrdinaryShareClass1 2024-03-31 15082811 c:OrdinaryShareClass2 2023-08-18 2024-03-31 15082811 c:OrdinaryShareClass2 2024-03-31 15082811 c:FRS102 2023-08-18 2024-03-31 15082811 c:AuditExempt-NoAccountantsReport 2023-08-18 2024-03-31 15082811 c:FullAccounts 2023-08-18 2024-03-31 15082811 c:PrivateLimitedCompanyLtd 2023-08-18 2024-03-31 15082811 d:Subsidiary1 2023-08-18 2024-03-31 15082811 d:Subsidiary1 1 2023-08-18 2024-03-31 15082811 d:Subsidiary2 2023-08-18 2024-03-31 15082811 d:Subsidiary2 1 2023-08-18 2024-03-31 15082811 6 2023-08-18 2024-03-31 15082811 e:PoundSterling 2023-08-18 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15082811
















EP MOSS HOLDINGS LIMITED


UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR PERIOD FROM INCORPORATION ON 18 AUGUST 2023 TO 31 MARCH 2024
































EP MOSS HOLDINGS LIMITED
REGISTERED NUMBER:15082811

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
Note
£

Fixed assets
  

Investments
 4 
11

  
11

Current assets
  

Other Debtors
 5 
2

  
2

Creditors: amounts falling due within one year
  
(2,471)

Net current liabilities
  
 
 
(2,469)

Total assets less current liabilities
  
(2,458)

  

Net liabilities
  
(2,458)


Capital and reserves
  

Share capital
 6 
2

Profit and loss account
  
(2,460)

  
(2,458)


The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 

T E R Kneen
Director

Date: 31 January 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1


EP MOSS HOLDINGS LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General Information

EP Moss Holdings Limited (Company registration number 15082811) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered address is Unit 9 Dunchideock Barton, Dunchideock, Exeter, Devon, England, EX2 9UA. The principal activity of the Company is the development of building projects.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

  
2.2

FINANCIAL REPORTING STANDARD 102 - REDUCED DISCLOSURE EXEMPTIONS

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
The requirements of Section 7 Statement of Cash Flows
The requirements of Section 11 Financial Instruments paragraphs 11.41(b), 11.41(c), 11.41(e), 11.41(f), 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
The requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A
The requirements of Section 33 Related Party Disclosures paragraph 33.7
 
 
2.3

GOING CONCERN

The Directors confirm that they are satisfied the Company has adequate resources to continue trading for the foreseeable future and, on this basis, they continue to adopt the going concern basis in preparing the financial statements.
In reaching this conclusion the Directors have taken into consideration the expected cash flows generated from operations together with development related costs. In order for the Directors to prepare the financial statements on a going concern basis, the Directors must be satisfied that the parent company and subsidiary companies have sufficient working capital to honour all of their obligations to creditors as and when they fall due for at least twelve months from the date of approving the financial statements.
 
 
2.4

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2


EP MOSS HOLDINGS LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (continued)

 
2.6

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


EMPLOYEES




The Company has no employees other than the Directors, who did not receive any remuneration.


4.


FIXED ASSET INVESTMENTS





Investments in subsidiary companies

£



COST


At incorporation on 18 August 2023
-


Additions
11



At 31 March 2024
11




On 22 December 2023 the shares held by Mr A Thompson in Moss Facilities Ltd were transferred to EP Moss Holdings Limited. EP Moss Holdings Limited recognised an investment of £1 in the share capital.
On 22 December 2023 the shares held by Mr A Thompson in Moss Engineering Inc Ltd were transferred to EP Moss Holdings Limited. EP Moss Holdings Limited recognised an investment of £10 in the share capital.


SUBSIDIARY UNDERTAKINGS


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Moss Facilities Ltd
(1)
Ordinary
100%
Moss Engineering Inc Ltd
(1)
Ordinary
100%

Registered Offices
(1) Unit 9 Dunchideock Barton, Dunchideock, Exeter, England, EX2 9UA
Page 3


EP MOSS HOLDINGS LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


DEBTORS

2024
£


Other debtors
2



6.


SHARE CAPITAL

2024
£
ALLOTTED, CALLED UP AND UNPAID


1 Ordinary class A share of £1.00
1
1 Ordinary class B share of £1.00
1

2



7.


CONTROLLING PARTY

The company has two equal shareholders,  EP Reorgco Limited and Angus Thompson.

Page 4