Registered number
09811942
Moss & Pilling Joinery Limited
Filleted Accounts
31 January 2025
Moss & Pilling Joinery Limited
Registered number: 09811942
Balance Sheet
as at 31 January 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 14,741 17,722
Current assets
Debtors 4 1,672 184
Cash at bank and in hand 26,343 26,752
28,015 26,936
Creditors: amounts falling due within one year 5 (27,819) (21,849)
Net current assets 196 5,087
Net assets 14,937 22,809
Capital and reserves
Called up share capital 4 4
Profit and loss account 14,933 22,805
Shareholders' funds 14,937 22,809
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.
Mr P Pilling
Director
Approved by the board on 3 June 2025
Moss & Pilling Joinery Limited
Notes to the Accounts
for the year ended 31 January 2025
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 20% reducing balance
Motor vehicles 20% reducing balance
Fixtures, fittings, tools and equipment 20% reducing balance or 33.3% straight line
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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 February 2024 12,803 48,998 61,801
Additions 1,407 - 1,407
Disposals (874) - (874)
At 31 January 2025 13,336 48,998 62,334
Depreciation
At 1 February 2024 7,925 36,154 44,079
Charge for the year 1,819 2,568 4,387
On disposals (873) - (873)
At 31 January 2025 8,871 38,722 47,593
Net book value
At 31 January 2025 4,465 10,276 14,741
At 31 January 2024 4,878 12,844 17,722
4 Debtors 2025 2024
£ £
Other debtors 1,672 184
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors - 876
Taxation and social security costs 19,598 15,966
Other creditors 8,221 5,007
27,819 21,849
6 Other information
Moss & Pilling Joinery Limited is a private company limited by shares and incorporated in England. Its registered office is:
Unit 6, 143 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6LA
Moss & Pilling Joinery Limited 09811942 false 2024-02-01 2025-01-31 2025-01-31 VT Final Accounts April 2025 Mr P Pilling No description of principal activity 09811942 2023-02-01 2024-01-31 09811942 core:WithinOneYear 2024-01-31 09811942 core:ShareCapital 2024-01-31 09811942 core:RetainedEarningsAccumulatedLosses 2024-01-31 09811942 2024-02-01 2025-01-31 09811942 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09811942 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09811942 bus:Director40 2024-02-01 2025-01-31 09811942 1 2024-02-01 2025-01-31 09811942 2 2024-02-01 2025-01-31 09811942 core:PlantMachinery 2024-02-01 2025-01-31 09811942 core:Vehicles 2024-02-01 2025-01-31 09811942 countries:England 2024-02-01 2025-01-31 09811942 bus:FRS102 2024-02-01 2025-01-31 09811942 bus:FilletedAccounts 2024-02-01 2025-01-31 09811942 2025-01-31 09811942 core:WithinOneYear 2025-01-31 09811942 core:ShareCapital 2025-01-31 09811942 core:RetainedEarningsAccumulatedLosses 2025-01-31 09811942 core:PlantMachinery 2025-01-31 09811942 core:Vehicles 2025-01-31 09811942 2024-01-31 09811942 core:PlantMachinery 2024-01-31 09811942 core:Vehicles 2024-01-31 iso4217:GBP xbrli:pure