REGISTERED NUMBER: 07359030 (England and Wales)

Mosgray Consultants Ltd

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Directors:

K McCrory

Mrs J M Mccrory

Registered office:

2 Murrayfield

Prestbury

Macclesfield

Cheshire

SK10 4BZ

Registered number:

07359030 (England and Wales)

Accountants:

Mitchell Charlesworth

Mynshull House

78 Churchgate

Stockport

Cheshire

SK1 1YJ

Fixed assets

Intangible assets

4

9,393

18,785

Investments

5

55,276

52,188

64,669

70,973

Current assets

Debtors

6

66,840

15,582

Cash at bank and in hand

29,278

8,889

96,118

24,471

Creditors

Amounts falling due within one year

7

42,697

10,837

Net current assets

53,421

13,634

Total assets less current liabilities

118,090

84,607

Capital and reserves

Called up share capital

8

4

2

Retained earnings

118,086

84,605

Shareholders' funds

118,090

84,607

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

K McCrory - Director

1.	Statutory information

Mosgray Consultants Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 value added tax.

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.

Development costs are being amortised evenly over their estimated useful life of four years.

Pension costs and other post-retirement benefits

The company does not operate a company pension scheme but makes contributions to a personal pension scheme of the director. Contributions payable for the year are charged in the profit and loss account.

Revenue recognition

Revenue represents the gross rentals receivable for the period on the finance lease contracts. The interest element of the finance lease is taken to revenue over the term of the lease on the sum of digits basis.

Investments

Fixed asset investments are stated at fair value. Changes in fair value are recognised in profit or loss.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 1 ) .

4.	Intangible fixed assets

Other

intangible

assets

£

Cost

At 1 September 2024

and 31 August 2025

37,569

Amortisation

At 1 September 2024

18,784

Charge for year

9,392

At 31 August 2025

28,176

Net book value

At 31 August 2025

9,393

At 31 August 2024

18,785

5.	Fixed asset investments

Other

investments

£

Cost

At 1 September 2024

52,188

Additions

3,088

At 31 August 2025

55,276

Net book value

At 31 August 2025

55,276

At 31 August 2024

52,188

6.

Debtors: amounts falling due within one year

31.8.25

31.8.24

£

£

Finance lease debtors

66,782

15,524

Other debtors

58

58

66,840

15,582

7.

Creditors: amounts falling due within one year

31.8.25

31.8.24

£

£

Taxation and social security

8,737

5,298

Other creditors

33,960

5,539

42,697

10,837

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

4

Ordinary

£1

4

2

2 Ordinary shares of £1 each were allotted and fully paid for cash at par during the year.

9.	Related party disclosures

The company has leased assets totalling £84,256 (2024 £34,274) to Scantech International Limited, a company in which the director, K McCrory is also a director and has a shareholding.