BrightAccountsProduction v1.0.0 v1.0.0 2023-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be that of electrical & plumbing services. 27 August 2025 0 0 08236790 2024-11-30 08236790 2023-11-30 08236790 2022-11-30 08236790 2023-12-01 2024-11-30 08236790 2022-12-01 2023-11-30 08236790 uk-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08236790 uk-curr:PoundSterling 2023-12-01 2024-11-30 08236790 uk-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 08236790 uk-bus:FullAccounts 2023-12-01 2024-11-30 08236790 uk-core:ShareCapital 2024-11-30 08236790 uk-core:ShareCapital 2023-11-30 08236790 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 08236790 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 08236790 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 08236790 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-11-30 08236790 uk-bus:FRS102 2023-12-01 2024-11-30 08236790 uk-core:PlantMachinery 2023-12-01 2024-11-30 08236790 uk-core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 08236790 uk-core:MotorVehicles 2023-12-01 2024-11-30 08236790 uk-core:OtherPropertyPlantEquipment 2023-12-01 2024-11-30 08236790 uk-core:CurrentFinancialInstruments 2024-11-30 08236790 uk-core:CurrentFinancialInstruments 2023-11-30 08236790 uk-core:WithinOneYear 2024-11-30 08236790 uk-core:WithinOneYear 2023-11-30 08236790 uk-core:EmployeeBenefits 2023-11-30 08236790 uk-core:EmployeeBenefits 2023-12-01 2024-11-30 08236790 uk-core:AcceleratedTaxDepreciationDeferredTax 2024-11-30 08236790 uk-core:TaxLossesCarry-forwardsDeferredTax 2024-11-30 08236790 uk-core:OtherDeferredTax 2024-11-30 08236790 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2024-11-30 08236790 uk-core:EmployeeBenefits 2024-11-30 08236790 2023-12-01 2024-11-30 08236790 uk-bus:Director1 2023-12-01 2024-11-30 08236790 uk-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 xbrli:pure iso4217:GBP iso4217:EUR xbrli:shares
Company Registration Number: 08236790
 
 
Moss Electrical & Plumbing Ltd
 
Unaudited Financial Statements
 
for the financial year ended 30 November 2024
Moss Electrical & Plumbing Ltd
Company Registration Number: 08236790
STATEMENT OF FINANCIAL POSITION
as at 30 November 2024

2024 2023
Notes £ £
 
Non-Current Assets
Property, plant and equipment 5 10,703 15,485
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Current Assets
Inventories 6 3,000 -
Receivables 7 118,806 95,708
Cash and cash equivalents 45,625 105,266
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167,431 200,974
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Payables: amounts falling due within one year 8 (15,216) (37,807)
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Net Current Assets 152,215 163,167
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Total Assets less Current Liabilities 162,918 178,652
 
Provisions for liabilities 9 (2,301) (3,333)
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Net Assets 160,617 175,319
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Capital and Reserves
Called up share capital 6 6
Retained earnings 160,611 175,313
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Equity attributable to owners of the company 160,617 175,319
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The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.
           
For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Director and authorised for issue on 27 August 2025
           
           
________________________________          
Martin Moss          
Director          
           



Moss Electrical & Plumbing Ltd
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 November 2024

   
1. General Information
 
Moss Electrical & Plumbing Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 08236790. The registered office of the company is 66 Heath Road Heath Road, Maidstone, Kent, ME16 9JU which is also the principal place of business of the company. The principal activity of the company continued to be that of electrical & plumbing services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 November 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover is measured at the fair value of the consideration received or receivable for electrical & plumbing services.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 25% Reducing balance
  Fixtures, fittings and equipment - 25% Straight line
  Motor vehicles - 25% Reducing balance
  Computer equipment - 25% Reducing balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Inventories
Inventories are valued at the lower of cost and net realisable value. Inventories are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation and deferred taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
       
3. Employees
 
The average monthly number of employees, including director, during the financial year was 2, (2023 - 2).
       
4. Dividends 2024 2023
  £ £
Dividends on equity shares:
 
- Interim paid 23,000 27,999
  ═════════ ═════════
             
5. Property, plant and equipment
  Plant and Fixtures, Motor Computer Total
  machinery fittings and vehicles equipment  
    equipment      
  £ £ £ £ £
Cost
At 1 December 2023 22,634 520 14,542 10,333 48,029
Additions 2,930 616 - - 3,546
Disposals (9,104) - - (526) (9,630)
  ───────── ───────── ───────── ───────── ─────────
At 30 November 2024 16,460 1,136 14,542 9,807 41,945
  ───────── ───────── ───────── ───────── ─────────
Depreciation
At 1 December 2023 13,839 130 12,602 5,973 32,544
Charge for the financial year 1,806 284 485 1,040 3,615
On disposals (4,593) - - (324) (4,917)
  ───────── ───────── ───────── ───────── ─────────
At 30 November 2024 11,052 414 13,087 6,689 31,242
  ───────── ───────── ───────── ───────── ─────────
Net book value
At 30 November 2024 5,408 722 1,455 3,118 10,703
  ═════════ ═════════ ═════════ ═════════ ═════════
At 30 November 2023 8,795 390 1,940 4,360 15,485
  ═════════ ═════════ ═════════ ═════════ ═════════
       
6. Inventories 2024 2023
  £ £
 
Stock (non trading) 3,000 -
  ═════════ ═════════
       
7. Receivables 2024 2023
  £ £
 
Trade receivables 9,256 37,870
Director's current account  (Note 10) 107,914 50,406
Taxation and social security costs - 6,115
Prepayments and accrued income 1,636 1,317
  ───────── ─────────
  118,806 95,708
  ═════════ ═════════
       
8. Payables 2024 2023
Amounts falling due within one year £ £
 
Trade payables 11,051 16,102
Taxation and social security costs 4,165 20,830
Accruals - 875
  ───────── ─────────
  15,216 37,807
  ═════════ ═════════
         
9. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total Total
  allowances    
       
    2024 2023
  £ £ £
 
At financial year start 3,333 3,333 2,669
Charged to profit and loss (1,032) (1,032) 664
  ───────── ───────── ─────────
At financial year end 2,301 2,301 3,333
  ═════════ ═════════ ═════════
   
10. Director's advances, credits and guarantees
 
During the financial year, the company made a loan to the director. The brought forward balance was £50,401, the director was loaned £88,459 and repaid £30,951 leaving the total loan made to the director amounting to £107,914. The loan is repayable to the company on 31 August 2025.