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REGISTERED NUMBER: 04324381 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

MOSS TECHNICAL SERVICES LIMITED

MOSS TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 04324381)

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


MOSS TECHNICAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2024







DIRECTOR: A F Moss





SECRETARY: A F Moss





REGISTERED OFFICE: Unit 8
Green Court
Village Farm Road
Pyle
Bridgend
CF33 6BL





REGISTERED NUMBER: 04324381 (England and Wales)





ACCOUNTANTS: Xeinadin South Wales and West Limited
Court House
Court Road
Bridgend
CF31 1BE

MOSS TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 04324381)

BALANCE SHEET
31 OCTOBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 46,464 56,892

CURRENT ASSETS
Stocks 102,442 88,989
Debtors 5 139,936 71,738
Cash at bank and in hand 67,506 77,028
309,884 237,755
CREDITORS
Amounts falling due within one year 6 131,341 103,716
NET CURRENT ASSETS 178,543 134,039
TOTAL ASSETS LESS CURRENT
LIABILITIES

225,007

190,931

CREDITORS
Amounts falling due after more than one
year

7

(25,686

)

(34,299

)

PROVISIONS FOR LIABILITIES (14,090 ) (11,922 )
NET ASSETS 185,231 144,710

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 185,229 144,708
SHAREHOLDERS' FUNDS 185,231 144,710

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 director acknowledges his 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.

MOSS TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 04324381)

BALANCE SHEET - continued
31 OCTOBER 2024


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2025 and were signed by:





A F Moss - Director


MOSS TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 04324381)

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


1. STATUTORY INFORMATION

Moss Technical Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In application with the Company's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevent. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key estimates included in the accounts are the level provisioning required to reduce stock from cost to net realisable value, the stage of completeness on individual contracts for amounts recoverable under contract and the level of provisioning required against trade debtors for potential bad debts.

Turnover
Turnover represents net invoiced sales of goods, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Long term contracts are stated at net cost less foreseeable losses less any applicable payments on account. The amount recorded as turnover in respect of long term contracts is ascertained by reference to the value of the work carried out to date. Attributable profit is recognised as the difference between recorded turnover and related costs.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, plus any costs directly attributable to bringing the asset to its working condition for intended use.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and buildings- Straight Line over 4 years
Plant and machinery etc- 10% & 25% on cost
Motor Vehicles- 25% on cost

MOSS TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 04324381)

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


2. ACCOUNTING POLICIES - continued

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits
The company contributes to the personal pension scheme of individual employees. Contributions payable to the schemes are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

MOSS TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 04324381)

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


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 November 2023 28,779 193,035 221,814
Additions 1,635 4,770 6,405
At 31 October 2024 30,414 197,805 228,219
DEPRECIATION
At 1 November 2023 28,779 136,143 164,922
Charge for year - 16,833 16,833
At 31 October 2024 28,779 152,976 181,755
NET BOOK VALUE
At 31 October 2024 1,635 44,829 46,464
At 31 October 2023 - 56,892 56,892

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 49,241 21,810
Amounts recoverable on contract 42,217 22,970
Other debtors 48,478 26,958
139,936 71,738

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,597 16,332
Trade creditors 52,652 31,328
Taxation and social security 49,573 25,115
Other creditors 16,519 30,941
131,341 103,716

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 25,686 34,299

MOSS TECHNICAL SERVICES LIMITED (REGISTERED NUMBER: 04324381)

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


8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 38,283 50,631

The bank loans and overdrafts are secured by the personal guarantee of the Director, together with a charge over the assets of the company.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary £1 2 2

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
A F Moss
Balance outstanding at start of year 19,335 25,955
Amounts advanced 34,910 46,076
Amounts repaid (19,335 ) (52,696 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 34,910 19,335

During the year interest of £684 (2023: £421) was charged on the loan to the directors at a rate of 2.25% (2023: 2.25%).

11. RELATED PARTY DISCLOSURES

The company is controlled by the director and his wife, who own 100% of the issued share capital.