Registered number
15180654
Massa Horses UK Ltd
Filleted Accounts
31 December 2024
Massa Horses UK Ltd
Registered number: 15180654
Balance Sheet
as at 31 December 2024
Notes 2024
£
Current assets
Stocks 421,589
Debtors 3 959
Cash at bank and in hand 20,408
442,956
Creditors: amounts falling due within one year 4 (454,660)
Net current liabilities (11,704)
Net liabilities (11,704)
Capital and reserves
Called up share capital 1,000
Profit and loss account (12,704)
Shareholder's funds (11,704)
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 member has 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.
S Massa
Director
Approved by the board on 6 May 2025
Massa Horses UK Ltd
Notes to the Accounts
for the period from 2 October 2023 to 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.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Employees 2024
Number
Average number of persons employed by the company 0
3 Debtors 2024
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest 959
4 Creditors: amounts falling due within one year 2024
£
Trade creditors 420,974
Amounts owed to group undertakings and undertakings in which the company has a participating interest 13,398
Taxation and social security costs 20,288
454,660
Trade creditors includes an amount of 505,000 euros owed to the parent company, Elevage Massa SARL, a company incorporated in France.
5 Related party transactions
Massa Horses UK Ltd is a subsisdiary of Elevage Massa SARL, a company incorporated in France. Elevage Massa SARL is a subsisdiary of Groupe Sylvain Massa, a company incorporated in France.

During the year, Massa Horses SARL, a company incorporated in France and owned by Groupe Sylvain Massa, paid a total amount of 16,073 euros on behalf of Massa Horses UK Ltd to its suppliers. Amount outstanding at the year end £13,398.
6 Controlling party
Elevage Massa SARL, which is owned 100% by Group Sylvain Massa, controls the company by virtue of its 100% shareholdings. Sylvain Massa, a director of Massa Horses UK Ltd, controls Groupe Sylvain Massa by virtue of his 100% shareholding.
7 Going concern
The accounts have been prepared on the going concern basis. The shareholders have confirmed
that they will continue to provide finance to enable the company to meet its financial obligations
for a period of at least one year.
7 Other information
Massa Horses UK Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Brenchley House
Brenchley Mews
Charing
Kent
TN27 0JW
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