Moss And Moor Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11948691

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		514,069		551,109
Investments	5		1,000		1,000

			515,069		552,109
CURRENT ASSETS
Stocks	6	839,236		751,876
Debtors	7	46,325		155,430
Cash at bank and in hand		179,283		472,986

		1,064,844		1,380,292
Creditors: Amounts Falling Due Within One Year	8	(590,403 )		(598,745 )

NET CURRENT ASSETS (LIABILITIES)			474,441		781,547

TOTAL ASSETS LESS CURRENT LIABILITIES			989,510		1,333,656

Creditors: Amounts Falling Due After More Than One Year	9		(1,171,417 )		(1,572,917 )

NET LIABILITIES			(181,907 )		(239,261 )

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			(182,007 )		(239,361 )

SHAREHOLDERS' FUNDS			(181,907)		(239,261)

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Moss And Moor Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr M Miller

Director

06/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Moss And Moor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11948691 . The registered office is Moss And Moor Limited, Coutances Way, Ilkley, LS29 7HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	See below

Fixtures & Fittings:

Computer Equipment - 25% Reducing Balance

Office Furniture and fittings - 10% Reducing Balance

Kitchen Equipment - 10% Reducing Balance

Restaurant fittings - 20% Reducing Balance

Garden centre fittings - 10% Reducing Balance

Signage - 20% Reducing Balance

Website development costs - 20% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 72 (2024: 72)

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Moss And Moor Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 March 2024	54,764	102,471	642,410	799,645
Additions	387	-	36,659	37,046

As at 28 February 2025	55,151	102,471	679,069	836,691

Depreciation
As at 1 March 2024	22,084	39,385	187,067	248,536
Provided during the period	6,613	12,617	54,856	74,086

As at 28 February 2025	28,697	52,002	241,923	322,622

Net Book Value
As at 28 February 2025	26,454	50,469	437,146	514,069

As at 1 March 2024	32,680	63,086	455,343	551,109

5. Investments

	Unlisted
	£
Cost
As at 1 March 2024	1,000

As at 28 February 2025	1,000

Provision
As at 1 March 2024	-

As at 28 February 2025	-

Net Book Value
As at 28 February 2025	1,000

As at 1 March 2024	1,000

6. Stocks

	2025	2024
	£	£
Finished goods	839,236	751,876

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	15,587	27,401
Prepayments and accrued income	29,666	32,390
Other debtors	1,072	700
Amounts owed by group undertakings	-	94,939

	46,325	155,430

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Moss And Moor Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,162	6,318
Trade creditors	272,160	239,288
Other taxes and social security	16,418	16,466
VAT	98,413	118,060
Other creditors	35,344	29,435
Accruals and deferred income	70,523	189,178
Amounts owed to group undertakings	93,383	-

	590,403	598,745

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	4,162
Directors loan account	1,171,417	1,568,755

	1,171,417	1,572,917

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,162	6,318
Later than one year and not later than five years	-	4,162

	4,162	10,480

	4,162	10,480

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Related Party Transactions

Wharfe Valley Place Ltd

Under common control.

The amount owed to the related party at the balance sheet date was £93,383 (2024: £94,939 owed by the related party)

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