Registered number
11119371
Moses Brothers Contractors Ltd
Filleted Accounts
31 December 2024
Moses Brothers Contractors Ltd
Registered number: 11119371
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 18,833 18,246
Current assets
Debtors 4 144,904 257,852
Cash at bank and in hand 20,893 28,368
165,797 286,220
Creditors: amounts falling due within one year 5 (45,819) (172,244)
Net current assets 119,978 113,976
Net assets 138,811 132,222
Capital and reserves
Called up share capital 160 160
Profit and loss account 138,651 132,062
Shareholders' funds 138,811 132,222
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Joseph Moses
Director
Approved by the board on 7 May 2025
Moses Brothers Contractors Ltd
Notes to the Accounts
for the year ended 31 December 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 received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 3 years
Motor Vehicles over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 3
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 January 2024 34,945 28,136 63,081
Additions 28,250 - 28,250
At 31 December 2024 63,195 28,136 91,331
Depreciation
At 1 January 2024 23,297 21,538 44,835
Charge for the year 21,065 6,598 27,663
At 31 December 2024 44,362 28,136 72,498
Net book value
At 31 December 2024 18,833 - 18,833
At 31 December 2023 11,648 6,598 18,246
4 Debtors 2024 2023
£ £
Trade debtors 92,100 50,213
Amounts owed by group undertakings and undertakings in which the company has a participating interest 94,000 94,000
Other debtors (41,196) 113,639
144,904 257,852
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 45,819 39,836
Other creditors - 132,408
45,819 172,244
6 Other information
Moses Brothers Contractors Ltd is a private company limited by shares and incorporated in England. Its registered office is: 29 Devonshire Street, Keighley, West Yorkshire, BD21 2BH
24 Goodley
Oakworth
Keighley
BD22 7PD
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