The previous set of financial statements had been prepared from incorporation to 31 December 2023, a period which exceeded 12 months. These financial statements have been prepared for a 12-month period. Therefore, the comparative figures (including the related notes) in these financial statements are not entirely comparable.

The average number of persons, including directors, employed by the company during the year was as follows:

At the balance sheet date, the company owed £69,875 (2023: £51,875) to a related party.

These financial statements have been prepared on the assumption that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends on the continued support of the creditors and shareholder of the company. If the company were unable to continue for the foreseeable future, adjustments would be necessary to reduce the balance sheet value of assets to their recoverable amounts and to reclassify fixed assets as current assets.

Mosms Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Lynwood House, 373-375 Station Road, Harrow, Middlesex, HA1 2AW.

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true