Registration number: 15256392

Goss Moor Building and Carpentry Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Goss Moor Building and Carpentry Limited

Company Information

Director

Mrs P A Wade

Company secretary

Mrs J E Julian

Registered office

Gothers Gate Bungalow Gothers St Dennis St Austell Cornwall PL26 8DG

Goss Moor Building and Carpentry Limited

(Registration number: 15256392)
Balance Sheet as at 28 February 2025

	Note	2025 £
Fixed assets
Tangible assets	4	16,825
Current assets
Stocks	5	12,096
Debtors	6	11,158
Cash at bank and in hand		4,327
		27,581
Creditors: Amounts falling due within one year	7	(52,523)
Net current liabilities		(24,942)
Total assets less current liabilities		(8,117)
Provisions for liabilities		(3,197)
Net liabilities		(11,314)
Capital and reserves
Called up share capital	9	1
Retained earnings		(11,315)
Shareholders' deficit		(11,314)

Goss Moor Building and Carpentry Limited

(Registration number: 15256392)
Balance Sheet as at 28 February 2025

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 September 2025
 

......................................... Mrs P A Wade Director

Goss Moor Building and Carpentry Limited

Notes to the Unaudited Financial Statements for the Period from 2 November 2023 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Gothers Gate Bungalow
Gothers
St Dennis
St Austell
Cornwall
PL26 8DG
United Kingdom

These financial statements were authorised for issue by the director on 5 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The director acknowledges the company's loss for the year and its net current liabilities and net liabilities at the balance sheet date. As the first period of trading, this result and position is not unexpected. The director has continued to prepare the accounts on the going concern basis however due to positive trading post period end.

Goss Moor Building and Carpentry Limited

Notes to the Unaudited Financial Statements for the Period from 2 November 2023 to 28 February 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the group’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts and after eliminating sales within the group.

The group recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the group's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the consolidated financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% reducing balance
Office equipment	20% straight line
Plant and machinery	20% reducing balance

Goss Moor Building and Carpentry Limited

Notes to the Unaudited Financial Statements for the Period from 2 November 2023 to 28 February 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 6.

Goss Moor Building and Carpentry Limited

Notes to the Unaudited Financial Statements for the Period from 2 November 2023 to 28 February 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
Additions	11,663	733	7,500	19,896
At 28 February 2025	11,663	733	7,500	19,896
Depreciation
Charge for the period	1,555	49	1,467	3,071
At 28 February 2025	1,555	49	1,467	3,071
Carrying amount
At 28 February 2025	10,108	684	6,033	16,825

5

Stocks

	2025 £
Work in progress	12,096

6

Debtors

Current	2025 £
Prepayments	7,124
Other debtors	4,034
	11,158

Goss Moor Building and Carpentry Limited

Notes to the Unaudited Financial Statements for the Period from 2 November 2023 to 28 February 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Loans and borrowings	8	11,000
Trade creditors		29,572
Taxation and social security		2,820
Accruals and deferred income		1,843
Other creditors		7,288
		52,523

8	Loans and borrowings

Current loans and borrowings

	2025 £
Other borrowings	11,000

9	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary share capital of £1 each	1	1