Registered number
04188761
Year end:
30 June 2024
MOSS JAMES LTD
UNAUDITED FILLETED ACCOUNTS
FOR THE YEAR
ENDED 30 JUNE 2024
MOSS JAMES LTD
Registered number: 04188761
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
FIXED ASSETS
Intangible assets 3 6,000 7,000
Tangible assets 4 520 612
6,520 7,612
CURRENT ASSETS
Debtors 5 125,945 109,523
Cash at bank and in hand 986 1,426
126,931 110,949
CREDITORS: amounts falling due within one year 6 (135,653) (120,167)
NET CURRENT LIABILITIES (8,722) (9,218)
TOTAL ASSETS LESS CURRENT LIABILITIES (2,202) (1,606)
Provisions for liabilities (99) (116)
NET LIABILITIES £ (2,301) £ (1,722)
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and loss account (2,302) (1,723)
SHAREHOLDER'S FUNDS £ (2,301) £ (1,722)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account is not delivered to Companies House.
Mr R J Moss
Director
Approved by the board on 18 February 2025
MOSS JAMES LTD
Notes to the Accounts
for the year ended 30 June 2024
1 ACCOUNTING POLICIES
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover from the sale of any goods is recognised when goods are delivered and legal title has passed.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office equipment 15% p.a. on a reducing balance basis
Deferred taxation
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on a non-discounted basis at the tax rates which are expected to apply in the periods when the timing differences are expected to reverse.
Leasing rentals
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits as incurred.
Pensions
Contributions to defined contribution plans are charged to the profit and loss account in the period in which they are paid.
2 EMPLOYEES 2024 2023
Number Number
Average number of persons employed by the company
(excluding directors with no specific service contract) 2 2
MOSS JAMES LTD
Notes to the Accounts
for the year ended 30 June 2024
3 INTANGIBLE FIXED ASSETS
Goodwill
£
Cost
At 1 July 2023 50,000
At 30 June 2024 50,000
Amortisation
At 1 July 2023 43,000
Provided for the year 1,000
At 30 June 2024 44,000
Net book value
At 30 June 2024 £ 6,000
At 30 June 2023 £ 7,000
Goodwill is amortised in equal annual instalments over its useful economic life at a rate of £1,000 per year with a remaining economic life of six years.
4 TANGIBLE FIXED ASSETS
Office Equipment
£
Cost
At 1 July 2023 4,998
At 30 June 2024 4,998
Depreciation
At 1 July 2023 4,386
Charge for the year 92
At 30 June 2024 4,478
Net book value
At 30 June 2024 £ 520
At 30 June 2023 £ 612
MOSS JAMES LTD
Notes to the Accounts
for the year ended 30 June 2024
5 DEBTORS 2024 2023
£ £
Trade debtors 5,722 4,794
Other debtors 120,223 104,729
£ 125,945 £ 109,523
6 CREDITORS: amounts falling due within one year 2024 2023
£ £
Trade creditors 55,024 48,942
Corporation tax 25,096 16,693
Other taxes and social security costs 4,478 5,648
Other creditors 51,055 48,884
£ 135,653 £ 120,167
7 CONTROLLING PARTY
Mr R J Moss controls the company by virtue of his 100% holding in the issued share capital.
8 OTHER INFORMATION
Moss James Limited is a private company limited by shares and incorporated in England. Its registered office is:
Titsey Estate Office
Pilgrims Lane
Oxted
Surrey
RH8 0SE
The accounts are for the individual company and are presented in Sterling which is the functional currency of the company.
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