Moussa Direct Limited 31/03/2025 iXBRL

Company registration number: 02042664

Moussa Direct Limited

Trading as Moussa Direct Limited

Unaudited filleted financial statements

31 March 2025

Moussa Direct Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Moussa Direct Limited

Directors and other information


	Directors	Brian Eberhardie
		Kendal Martyn
		Mina Eberhardie


	Secretary	Mina Eberhardie


	Company number	02042664


	Registered office	31 Coldhams Road
		Cambridge
		Cambridgeshire
		CB1 3EW


	Business address	31 Coldhams Road
		Cambridge
		Cambridgeshire
		CB1 3EW


	Accountants	i-Accounting Solutions Ltd
		The Enterprise Centre
		University of East Anglia
		Norwich
		Norfolk
		NR4 7TJ




	Bankers	National Westminster Bank Plc
		23 Market Street
		Cambridge
		CB2 3PA

Moussa Direct Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Moussa Direct Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Moussa Direct Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Moussa Direct Limited, as a body, in accordance with the terms of our engagement letter dated 14 November 2017. Our work has been undertaken solely to prepare for your approval the financial statements of Moussa Direct Limited and state those matters that we have agreed to state to the board of directors of Moussa Direct Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moussa Direct Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Moussa Direct Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Moussa Direct Limited. You consider that Moussa Direct Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Moussa Direct Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

i-Accounting Solutions Ltd

Chartered Certified Accountants

The Enterprise Centre

University of East Anglia

Norwich

Norfolk

NR4 7TJ

24 September 2025

Moussa Direct Limited

Statement of financial position

31 March 2025

			2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	75,351		89,590
		_______		_______
			75,351		89,590

Current assets
Stocks		873,983		835,258
Debtors	6	203,478		254,663
Cash at bank and in hand		283,345		310,677
		_______		_______
		1,360,806		1,400,598
Creditors: amounts falling due
within one year	7	( 110,505)		( 186,913)
		_______		_______
Net current assets			1,250,301		1,213,685
			_______		_______
Total assets less current liabilities			1,325,652		1,303,275


Provisions for liabilities			( 9,351)		( 11,206)

			_______		_______
Net assets			1,316,301		1,292,069
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			1,316,201		1,291,969
			_______		_______
Shareholders funds			1,316,301		1,292,069
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 September 2025 , and are signed on behalf of the board by:

Brian Eberhardie Mina Eberhardie

Director Director

Company registration number: 02042664

Moussa Direct Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Moussa Direct Limited, 31 Coldhams Road, Cambridge, Cambridgeshire, CB1 3EW.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of the timing differences in respect of capital allowances at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	4 %	straight line
Plant and machinery	-	15% and 33% straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets .

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price. This includes Trade Debtors, Trade Creditors, Other creditors, Other debtors, Accruals and Payments in Advance.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 14 (2024: 14 ).

5. Tangible assets

	Freehold property	Plant and machinery	Total
	£	£	£
Cost
At 1 April 2024	206,194	199,489	405,683
Additions	-	10,138	10,138
	_______	_______	_______
At 31 March 2025	206,194	209,627	415,821
	_______	_______	_______
Depreciation
At 1 April 2024	161,430	154,663	316,093
Charge for the year	8,248	16,129	24,377
	_______	_______	_______
At 31 March 2025	169,678	170,792	340,470
	_______	_______	_______
Carrying amount
At 31 March 2025	36,516	38,835	75,351
	_______	_______	_______
At 31 March 2024	44,764	44,826	89,590
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	92,554	109,104
Other debtors	110,924	145,559
	_______	_______
	203,478	254,663
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	27,462	18,929
Corporation tax	18,688	46,915
Social security and other taxes	32,401	60,071
Other creditors	31,954	60,998
	_______	_______
	110,505	186,913
	_______	_______