Company registration number 02920585 (England and Wales)
G.D. MOSS ASSOCIATES LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
G.D. MOSS ASSOCIATES LIMITED
COMPANY INFORMATION
Director
Mr G D Moss
Secretary
Mrs M Moss
Company number
02920585
Registered office
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
England
CM12 0EQ
Accountants
Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
G.D. MOSS ASSOCIATES LIMITED
CONTENTS
Page
Director's report
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 7
G.D. MOSS ASSOCIATES LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

The director presents his annual report and financial statements for the year ended 30 April 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr G D Moss
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr G D Moss
Director
30 October 2025
G.D. MOSS ASSOCIATES LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF G.D. MOSS ASSOCIATES LIMITED FOR THE YEAR ENDED 30 APRIL 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G.D. Moss Associates Limited for the year ended 30 April 2025 which comprise, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of G.D. Moss Associates Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of G.D. Moss Associates Limited and state those matters that we have agreed to state to the b oard of d irectors of G.D. Moss Associates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G.D. Moss Associates Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that G.D. Moss Associates 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 G.D. Moss Associates Limited. You consider that G.D. Moss Associates 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 G.D. Moss Associates 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 f inancial statements.

Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
30 October 2025
G.D. MOSS ASSOCIATES LIMITED
BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
534
109
Investment property
5
760,000
760,000
760,534
760,109
Current assets
Debtors
251
250
Cash at bank and in hand
94,468
88,316
94,719
88,566
Creditors: amounts falling due within one year
(230,308)
(239,870)
Net current liabilities
(135,589)
(151,304)
Total assets less current liabilities
624,945
608,805
Provisions for liabilities
(14,359)
(14,359)
Net assets
610,586
594,446
Capital and reserves
Called up share capital
6
100
100
Revaluation reserve
7
94,582
94,582
Profit and loss reserves
515,904
499,764
Total equity
610,586
594,446
G.D. MOSS ASSOCIATES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 4 -

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 October 2025
Mr G D Moss
Director
Company registration number 02920585 (England and Wales)
G.D. MOSS ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
1
Accounting policies
Company information

G.D. Moss Associates Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lakeview House, 4 Woodbrook Crescent, Billericay, Essex, England, CM12 0EQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents property rental income, to customers, excluding VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

G.D. MOSS ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
3,686
4,685
4
Tangible fixed assets
Computer equipment
£
Cost
At 1 May 2024
6,132
Additions
559
At 30 April 2025
6,691
Depreciation and impairment
At 1 May 2024
6,023
Depreciation charged in the year
134
At 30 April 2025
6,157
G.D. MOSS ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
4
Tangible fixed assets
Computer equipment
£
(Continued)
- 7 -
Carrying amount
At 30 April 2025
534
At 30 April 2024
109
5
Investment property
2025
£
Fair value
At 1 May 2024 and 30 April 2025
760,000

The valuation of the investment properties was undertaken by the director of the company as at the year end.

6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
7
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
94,582
94,582
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