Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05800820 Mr Gordon Mosley Mrs Amy Mosley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05800820 2024-03-31 05800820 2025-03-31 05800820 2024-04-01 2025-03-31 05800820 frs-core:CurrentFinancialInstruments 2025-03-31 05800820 frs-core:MotorVehicles 2025-03-31 05800820 frs-core:MotorVehicles 2024-04-01 2025-03-31 05800820 frs-core:MotorVehicles 2024-03-31 05800820 frs-core:PlantMachinery 2025-03-31 05800820 frs-core:PlantMachinery 2024-04-01 2025-03-31 05800820 frs-core:PlantMachinery 2024-03-31 05800820 frs-core:ShareCapital 2025-03-31 05800820 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05800820 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05800820 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05800820 frs-bus:SmallEntities 2024-04-01 2025-03-31 05800820 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05800820 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05800820 frs-bus:Director1 2024-04-01 2025-03-31 05800820 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05800820 1 2024-04-01 2025-03-31 05800820 frs-countries:EnglandWales 2024-04-01 2025-03-31 05800820 2023-03-31 05800820 2024-03-31 05800820 2023-04-01 2024-03-31 05800820 frs-core:CurrentFinancialInstruments 2024-03-31 05800820 frs-core:ShareCapital 2024-03-31 05800820 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05800820 1 2023-04-01 2024-03-31
Registered number: 05800820
Gordon Mosley Electrical Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 05800820
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 281 369
281 369
CURRENT ASSETS
Debtors 5 1,008 959
Cash at bank and in hand 1,673 2,567
2,681 3,526
Creditors: Amounts Falling Due Within One Year 6 (6,629 ) (3,305 )
NET CURRENT ASSETS (LIABILITIES) (3,948 ) 221
TOTAL ASSETS LESS CURRENT LIABILITIES (3,667 ) 590
NET (LIABILITIES)/ASSETS (3,667 ) 590
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (3,668 ) 589
SHAREHOLDERS' FUNDS (3,667) 590
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Gordon Mosley
Director
14 August 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Gordon Mosley Electrical Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05800820 . The registered office is 42 Max Road, Chaddesden, Derby, Derbyshire, DE21 4GX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
1 1
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 2,272 7,500 9,772
As at 31 March 2025 2,272 7,500 9,772
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 April 2024 1,977 7,426 9,403
Provided during the period 73 15 88
As at 31 March 2025 2,050 7,441 9,491
Net Book Value
As at 31 March 2025 222 59 281
As at 1 April 2024 295 74 369
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 435
Other debtors 30 524
Corporation tax recoverable assets 978 -
1,008 959
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 127
Corporation tax - 1,609
Other taxes and social security 432 -
Other creditors - 1,047
Accruals and deferred income 522 522
Director's loan account 5,675 -
6,629 3,305
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 3