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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
Page
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Roland Moss Limited Company Information for the year ended 31 December 2024
Director
J R Salem
Secretary
R H Salem
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
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Roland Moss Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
121,942 
116,880 
Current assets
Inventories
24,845 
34,308 
Debtors
10,165 
37,111 
Cash at bank and in hand
58,356 
34,841 
93,366 
106,260 
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 
Capital and reserves
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
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Roland Moss Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
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 taxation
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.
Foreign exchange
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.
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Roland Moss Limited Notes to the Accounts for the year ended 31 December 2024
Pension costs
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 
Depreciation
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 
Net book value
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 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
8,677 
13,016 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,832 
11 
Amounts due from group undertakings etc.
8,333 
37,100 
10,165 
37,111 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
11,701 
6,646 
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 
Other creditors
1,208 
887 
Loans from directors
911 
52 
Accruals
1,550 
1,550 
46,726 
41,909 
The bank overdraft is securred by a fixed and floating charge over the assets of the company
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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 
£ 
£ 
Bank loans
4,167 
14,167 
Obligations under finance leases and hire purchase contracts
2,443 
8,633 
6,610 
22,800 
Obligations under hire purchase contacts are secured on the assets to which they relate.
8
Share capital
2024 
2023 
£ 
£ 
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 
1,000 
1,000 
9
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).
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