Mosborough Lifts Limited

Mosborough Lifts Limited
Contents Page
For the year ended 31 August 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Mosborough Lifts Limited Accountants' Report For the year ended 31 August 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Mosborough Lifts Limited for the year ended 31 August 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mosborough Lifts Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Mosborough Lifts Limited , as a body, in accordance with the terms of our engagement letter dated 04 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Mosborough Lifts Limited and state those matters that we have agreed to state to the Board of Directors of Mosborough Lifts Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mosborough Lifts Limited and its Board of Directors as a body for our work or for this report It is your duty to ensure that Mosborough Lifts Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Mosborough Lifts Limited. You consider that Mosborough Lifts 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 accounts of Mosborough Lifts 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 accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 04 November 2025 1

Mosborough Lifts Limited
Accountants' Report
For the year ended 31 August 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Mosborough Lifts Limited for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mosborough Lifts Limited for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Mosborough Lifts Limited , as a body, in accordance with the terms of our engagement letter dated 04 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Mosborough Lifts Limited and state those matters that we have agreed to state to the Board of Directors of Mosborough Lifts Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mosborough Lifts Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Mosborough Lifts Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Mosborough Lifts Limited. You consider that Mosborough Lifts 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 accounts of Mosborough Lifts 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 accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
04 November 2025

1

Mosborough Lifts Limited
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	12,808	17,076
		12,808	17,076
Current assets
Debtors		12,353	10,208
Cash at bank and in hand		7,643	5,830
		19,996	16,038
Creditors: amount falling due within one year		(18,683)	(11,841)
Net current assets		1,313	4,197

Total assets less current liabilities		14,121	21,273
Creditors: amount falling due after more than one year		(11,539)	(17,674)
Provisions for liabilities		(2,433)	(3,244)
Net assets		149	355

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		148	354
Shareholders' funds		149	355

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 04 November 2025 and were signed by:

-------------------------------
James Robinson
Director

2

Mosborough Lifts Limited
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

Mosborough Lifts Limited is a private company, limited by shares, registered in England and Wales, registration number 07727785, registration address Bank House, 6-8 Church Street, Adlington, Chorley, PR7 4EX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Computer Equipment	Total
	£	£	£
At 01 September 2024	21,603	1,274	22,877
Additions	-	-	-
Disposals	-	-	-
At 31 August 2025	21,603	1,274	22,877
Depreciation
At 01 September 2024	5,400	400	5,800
Charge for year	4,051	218	4,269
On disposals	-	-	-
At 31 August 2025	9,451	618	10,069
Net book values
Closing balance as at 31 August 2025	12,152	656	12,808
Opening balance as at 01 September 2024	16,202	874	17,076

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Ordinary share of £1.00 each	1		1
	1		1

3


Registered Number: 07727785
England and Wales
MOSBOROUGH LIFTS LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025