COMPANY REGISTRATION NUMBER:
08189780
|
Moss & Co (Holdings) Limited |
|
|
Unaudited financial statements |
|
|
Moss & Co (Holdings) Limited |
|
|
Statement of financial position |
|
31 March 2025
Fixed assets
|
Investments |
5 |
|
50,002 |
|
50,002 |
|
|
------- |
|
------- |
|
Total assets less current liabilities |
|
50,002 |
|
50,002 |
|
|
------- |
|
------- |
|
|
|
|
|
|
Capital and reserves
|
Called up share capital |
|
50,002 |
|
50,002 |
|
|
------- |
|
------- |
|
Shareholders funds |
|
50,002 |
|
50,002 |
|
|
------- |
|
------- |
|
|
|
|
|
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 income statement has not been delivered.
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 were approved by the
board of directors
and authorised for issue on
6 October 2025
, and are signed on behalf of the board by:
Company registration number:
08189780
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Moss & Co (Holdings) 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 The Jolly Sailors, Pakefield Street, Lowestoft, Suffolk, NR33 0JS, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.
Consolidation
The financial statements contain information about Moss & Co (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4.
Employee numbers
The average number of employees during the year was
2
(2024:
2
).
5.
Investments
|
Shares in group undertakings |
|
£ |
|
Cost |
|
|
At 1 April 2024 and 31 March 2025 |
50,002 |
|
------- |
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Impairment |
|
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At 1 April 2024 and 31 March 2025 |
– |
|
------- |
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|
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Carrying amount |
|
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At 31 March 2025 |
50,002 |
|
------- |
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At 31 March 2024 |
50,002 |
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------- |
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