IRIS Accounts Production v24.3.2.46 07825365 Board of Directors 1.11.23 31.10.24 31.10.24 false true false false true false Ordinary 1.00000 Ordinary B 1.00000 Ordinary C 1.00000 14617 8065 13752 14617 14617 8065 13752 14617 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh078253652023-10-31078253652024-10-31078253652023-11-012024-10-31078253652022-10-31078253652022-11-012023-10-31078253652023-10-3107825365ns15:EnglandWales2023-11-012024-10-3107825365ns14:PoundSterling2023-11-012024-10-3107825365ns10:Director12023-11-012024-10-3107825365ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3107825365ns10:SmallEntities2023-11-012024-10-3107825365ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3107825365ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3107825365ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3107825365ns10:FullAccounts2023-11-012024-10-3107825365ns10:OrdinaryShareClass12023-11-012024-10-3107825365ns10:OrdinaryShareClass22023-11-012024-10-3107825365ns10:OrdinaryShareClass32023-11-012024-10-3107825365ns10:Director2422023-10-3107825365ns10:Director2422022-10-3107825365ns10:Director2422023-11-012024-10-3107825365ns10:Director2422022-11-012023-10-3107825365ns10:Director2422024-10-3107825365ns10:Director2422023-10-3107825365ns10:Director22023-11-012024-10-3107825365ns10:RegisteredOffice2023-11-012024-10-3107825365ns5:CurrentFinancialInstruments2024-10-3107825365ns5:CurrentFinancialInstruments2023-10-3107825365ns5:Non-currentFinancialInstruments2024-10-3107825365ns5:Non-currentFinancialInstruments2023-10-3107825365ns5:ShareCapital2024-10-3107825365ns5:ShareCapital2023-10-3107825365ns5:RetainedEarningsAccumulatedLosses2024-10-3107825365ns5:RetainedEarningsAccumulatedLosses2023-10-3107825365ns5:PlantMachinery2023-11-012024-10-3107825365ns5:MotorVehicles2023-11-012024-10-3107825365ns5:ComputerEquipment2023-11-012024-10-3107825365ns5:PlantMachinery2023-10-3107825365ns5:MotorVehicles2023-10-3107825365ns5:ComputerEquipment2023-10-3107825365ns5:PlantMachinery2024-10-3107825365ns5:MotorVehicles2024-10-3107825365ns5:ComputerEquipment2024-10-3107825365ns5:PlantMachinery2023-10-3107825365ns5:MotorVehicles2023-10-3107825365ns5:ComputerEquipment2023-10-3107825365ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3107825365ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-3107825365ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-10-3107825365ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-10-3107825365ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-10-3107825365ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-10-3107825365ns5:DeferredTaxation2023-10-3107825365ns5:DeferredTaxation2023-11-012024-10-3107825365ns5:DeferredTaxation2024-10-3107825365ns10:OrdinaryShareClass12024-10-3107825365ns10:OrdinaryShareClass22024-10-3107825365ns10:OrdinaryShareClass32024-10-31078253651ns10:Director12023-10-31078253651ns10:Director12022-10-31078253651ns10:Director12023-11-012024-10-31078253651ns10:Director12022-11-012023-10-31078253651ns10:Director12024-10-31078253651ns10:Director12023-10-31
REGISTERED NUMBER: 07825365 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

J MOSS TRANSPORT LIMITED

J MOSS TRANSPORT LIMITED (REGISTERED NUMBER: 07825365)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J MOSS TRANSPORT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTORS: J Moss
Mrs D A Moss





REGISTERED OFFICE: 4 Andrew Crescent
Outwood
Wakefield
West Yorkshire
WF1 2LP





REGISTERED NUMBER: 07825365 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

J MOSS TRANSPORT LIMITED (REGISTERED NUMBER: 07825365)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 164,976 116,283

CURRENT ASSETS
Debtors 5 87,992 89,160
Cash at bank 64,891 54,518
152,883 143,678
CREDITORS
Amounts falling due within one year 6 141,271 157,373
NET CURRENT ASSETS/(LIABILITIES) 11,612 (13,695 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

176,588

102,588

CREDITORS
Amounts falling due after more than one
year

7

(92,260

)

(32,738

)

PROVISIONS FOR LIABILITIES 10 (35,437 ) (27,675 )
NET ASSETS 48,891 42,175

CAPITAL AND RESERVES
Called up share capital 11 110 110
Retained earnings 48,781 42,065
SHAREHOLDERS' FUNDS 48,891 42,175

J MOSS TRANSPORT LIMITED (REGISTERED NUMBER: 07825365)

BALANCE SHEET - continued
31 OCTOBER 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2025 and were signed on its behalf by:





J Moss - Director


J MOSS TRANSPORT LIMITED (REGISTERED NUMBER: 07825365)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1. STATUTORY INFORMATION

J Moss Transport 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.
Plant and machinery - 10% on reducing balance
Motor vehicles - 20% on reducing balance and at varying rates on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

J MOSS TRANSPORT LIMITED (REGISTERED NUMBER: 07825365)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2023 1,728 172,610 13,859 188,197
Additions - 156,000 1,011 157,011
Disposals - (135,495 ) (791 ) (136,286 )
At 31 October 2024 1,728 193,115 14,079 208,922
DEPRECIATION
At 1 November 2023 514 64,011 7,389 71,914
Charge for year 122 15,259 2,664 18,045
Eliminated on disposal - (46,013 ) - (46,013 )
At 31 October 2024 636 33,257 10,053 43,946
NET BOOK VALUE
At 31 October 2024 1,092 159,858 4,026 164,976
At 31 October 2023 1,214 108,599 6,470 116,283

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 63,851 72,428
Directors' current accounts 13,752 14,617
VAT 7,613 -
Prepayments & accrued income 2,776 2,115
87,992 89,160

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 10,332 10,077
Hire purchase contracts 54,126 21,146
Trade creditors 36,574 50,507
Tax 16,004 29,789
VAT - 17,575
Other creditors 20,900 25,000
Accrued expenses 3,335 3,279
141,271 157,373

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 8) 7,033 17,365
Hire purchase contracts 85,227 15,373
92,260 32,738

J MOSS TRANSPORT LIMITED (REGISTERED NUMBER: 07825365)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,332 10,077

Amounts falling due between one and two years:
Bank loans - 1-2 years 7,033 10,332

Amounts falling due between two and five years:
Bank loans - 2-5 years - 7,033

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 139,353 36,519

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 35,437 27,675

Deferred
tax
£   
Balance at 1 November 2023 27,675
Provided during year 7,762
Balance at 31 October 2024 35,437

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary £1 50 50
50 Ordinary B £1 50 50
10 Ordinary C £1 10 10
110 110

J MOSS TRANSPORT LIMITED (REGISTERED NUMBER: 07825365)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2024

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 2023
£    £   
J Moss and Mrs D A Moss
Balance outstanding at start of year 14,617 8,065
Amounts advanced 13,752 14,617
Amounts repaid (14,617 ) (8,065 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,752 14,617

13. ULTIMATE CONTROLLING PARTY

Mr J Moss, director, together with close members of his family, controls the company by virtue of holding 91% of the issued share capital.