REGISTERED NUMBER: 12141026 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Moss Civil Engineering Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

250

Tangible assets

5

1,936,492

1,556,311

1,936,492

1,556,561

CURRENT ASSETS

Stocks

1,204,262

900,615

Debtors

6

1,461,434

1,800,002

Cash at bank and in hand

8,446

2,858

2,674,142

2,703,475

CREDITORS

Amounts falling due within one year

7

2,160,206

2,125,141

NET CURRENT ASSETS

513,936

578,334

TOTAL ASSETS LESS CURRENT LIABILITIES

2,450,428

2,134,895

CREDITORS

Amounts falling due after more than one year

8

(756,335

)

(738,379

)

PROVISIONS FOR LIABILITIES

(454,122

)

(357,075

)

NET ASSETS

1,239,971

1,039,441

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,239,871

1,039,341

SHAREHOLDERS' FUNDS

1,239,971

1,039,441

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by:

Mr D L Moss - Director

1.	STATUTORY INFORMATION

Moss Civil Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12141026

Registered office:

Lion House

Russell Street

Leek

Staffordshire

ST13 5JF

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents net invoiced sales of services, excluding value added tax. Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, has been fully amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

5,000

AMORTISATION

At 1 June 2024

4,750

Amortisation for year

250

At 31 May 2025

5,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

250

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

2,108,493

998

250,662

5,054

2,365,207

Additions

577,132

-

208,321

3,684

789,137

Disposals

(16,764

)

(124

)

(42,320

)

-

(59,208

)

At 31 May 2025

2,668,861

874

416,663

8,738

3,095,136

DEPRECIATION

At 1 June 2024

689,827

581

116,023

2,465

808,896

Charge for year

298,210

67

83,869

1,817

383,963

Eliminated on disposal

(9,028

)

(45

)

(25,142

)

-

(34,215

)

At 31 May 2025

979,009

603

174,750

4,282

1,158,644

NET BOOK VALUE

At 31 May 2025

1,689,852

271

241,913

4,456

1,936,492

At 31 May 2024

1,418,666

417

134,639

2,589

1,556,311

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2024

2,059,950

242,662

2,302,612

Additions

562,760

208,321

771,081

Disposals

-

(25,060

)

(25,060

)

Transfer to ownership

(789,672

)

(112,408

)

(902,080

)

At 31 May 2025

1,833,038

313,515

2,146,553

DEPRECIATION

At 1 June 2024

671,610

111,398

783,008

Charge for year

232,855

74,447

307,302

Eliminated on disposal

-

(13,607

)

(13,607

)

Transfer to ownership

(390,942

)

(74,135

)

(465,077

)

At 31 May 2025

513,523

98,103

611,626

NET BOOK VALUE

At 31 May 2025

1,319,515

215,412

1,534,927

At 31 May 2024

1,388,340

131,264

1,519,604

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,303,136

1,735,085

Amounts owed by group undertakings

578

1,151

Other debtors

157,720

63,766

1,461,434

1,800,002

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

412,544

205,577

Hire purchase contracts

536,041

441,843

Trade creditors

937,882

1,050,034

Taxation and social security

262,734

398,868

Other creditors

11,005

28,819

2,160,206

2,125,141

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

10,000

Hire purchase contracts

756,335

728,379

756,335

738,379

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

1,292,376

1,170,222

Invoice financing

-

125,119

1,292,376

1,295,341

Hire purchase debts are secured against the asset to which they relate.

Invoice financing is secured by a fixed and floating charge against all company assets.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025

2024

£

£

Mr D L Moss

Balance outstanding at start of year

(17,663

)

(41,309

)

Amounts advanced

118,702

30,300

Amounts repaid

-

(6,654

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

101,039

(17,663

)