Company Registration No. 00404011 (England and Wales)
Roland Moss Limited
Unaudited accounts
for the year ended 31 December 2024
Roland Moss Limited
Unaudited accounts
Contents
Roland Moss Limited
Company Information
for the year ended 31 December 2024
Company Number
00404011 (England and Wales)
Registered Office
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Roland Moss Limited
Statement of financial position
as at 31 December 2024
Tangible assets
121,942
116,880
Cash at bank and in hand
58,356
34,841
Creditors: amounts falling due within one year
(46,726)
(41,909)
Net current assets
46,640
64,351
Total assets less current liabilities
168,582
181,231
Creditors: amounts falling due after more than one year
(6,610)
(22,800)
Provisions for liabilities
Deferred tax
(7,138)
(9,718)
Net assets
154,834
148,713
Called up share capital
1,000
1,000
Profit and loss account
153,834
147,713
Shareholders' funds
154,834
148,713
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 August 2025 and were signed on its behalf by
J R Salem
Director
Company Registration No. 00404011
Roland Moss Limited
Notes to the Accounts
for the year ended 31 December 2024
Roland Moss Limited is a private company, limited by shares, registered in England and Wales, registration number 00404011. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% per annum on cost
Plant & machinery
25% per annum on a reducing balance basis
Motor vehicles
25% per annum on a reducing balance basis
Fixtures & fittings
25% per annum on a reducing balance basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Roland Moss Limited
Notes to the Accounts
for the year ended 31 December 2024
The company operates a defined contribution scheme for the beenefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2024
81,828
44,285
17,355
50,031
193,499
Additions
19,434
208
-
1,871
21,513
At 31 December 2024
101,262
44,493
17,355
51,902
215,012
At 1 January 2024
3,815
23,084
4,339
45,381
76,619
Charge for the year
4,051
6,419
4,339
1,642
16,451
At 31 December 2024
7,866
29,503
8,678
47,023
93,070
At 31 December 2024
93,396
14,990
8,677
4,879
121,942
At 31 December 2023
78,013
21,201
13,016
4,650
116,880
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
8,677
13,016
Amounts falling due within one year
Amounts due from group undertakings etc.
8,333
37,100
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
10,000
10,000
Obligations under finance leases and hire purchase contracts
6,190
2,548
Trade creditors
4,408
9,564
Taxes and social security
10,758
10,662
Loans from directors
911
52
The bank overdraft is securred by a fixed and floating charge over the assets of the company
Roland Moss Limited
Notes to the Accounts
for the year ended 31 December 2024
7
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
2,443
8,633
Obligations under hire purchase contacts are secured on the assets to which they relate.
Allotted, called up and fully paid:
500 Ordinary shares of £1 each
500
500
470 A Ordinary Shares of £1 each
470
470
30 B Ordinary Shares of £1 each
30
30
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Transactions with related parties
James Salem is a director and shareholder in both Candoo Limited and Roland Moss Limited
During the year Roland Moss Limited charged Candoo Limited £108,500 ( 2023 - £121,100 ) in respect of management services provided in the year
At the balance sheet date Candoo Limited owed Roland Moss Limited £8,333 ( 2023 - £37,100 ), this loan is repayable on demand and is subject to interest at a commercial rate
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).