16023963 false Roofing 2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/2024-10-16 http://www.companieshouse.gov.uk/cd:Director1 2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-10-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-10-31 http://www.companieshouse.gov.uk/cd:Director2 2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-10-31 http://www.companieshouse.gov.uk/2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/2025-10-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-10-17 2025-10-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-10-17 2025-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 16023963
Moss Bros Roofing Limited
ACCOUNTS
FOR THE 380 DAY PERIOD ENDED 31/10/2025
Prepared By:
Goody Chartered Accountants & Tax Advisors
8 Old Forge Court
Colchester Road
Elmstead Market
Essex
CO7 7EA

Moss Bros Roofing Limited

ACCOUNTS
FOR THE 380 DAY PERIOD ENDED 31/10/2025
DIRECTORS
Adam Lawrence
Nicky Mayle
REGISTERED OFFICE
8 Old Forge Court
Colchester Road
Elmstead Market
Essex
CO7 7EA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 16023963
ACCOUNTANTS
Goody Chartered Accountants & Tax Advisors
8 Old Forge Court
Colchester Road
Elmstead Market
Essex
CO7 7EA

Moss Bros Roofing Limited

ACCOUNTS
FOR THE 380 DAY PERIOD ENDED 31/10/2025
CONTENTS |  |
|  | Page
Balance Sheet |  | 3
Notes To The Accounts |  | 4

Moss Bros Roofing Limited

BALANCE SHEET AT 31/10/2025
|  |  |  |  |  | 2025
|  | Notes |  |  |  | £
FIXED ASSETS |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 3,890
CURRENT ASSETS |  |  |  |  |  |
Stock |  |  |  | 2,500 |  |
Debtors |  | 5 |  | 3,851 |  |
Cash at bank and in hand |  |  |  | 103,857 |  |
|  |  |  | 110,208 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 85,059 |  |
NET CURRENT ASSETS |  |  |  |  |  | 25,149
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 29,039
CAPITAL AND RESERVES |  |  |  |  |  |
Called up share capital |  | 7 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 28,939
SHAREHOLDERS' FUNDS |  |  |  |  |  | 29,039
For the year ending 31/10/2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 11/11/2025 and signed on their behalf by |  |  |  |  |  |
............................. |  |  |  |  |  |
Adam Lawrence |  |  |  |  |  |
Director |  |  |  |  |  |
............................. |  |  |  |  |  |
Nicky Mayle |  |  |  |  |  |

Moss Bros Roofing Limited

NOTES TO THE ACCOUNTS
FOR THE 380 DAY PERIOD ENDED 31/10/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | straight line 20%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  |
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 2 |  |

Moss Bros Roofing Limited

3. TANGIBLE FIXED ASSETS |  |  |  |
|  | Plant and |  |
|  | Machinery |  | Total
|  | £ |  | £
Cost |  |  |  |
Additions |  | 4,862 |  | 4,862
At 31/10/2025 |  | 4,862 |  | 4,862
Depreciation |  |  |  |
For the 380 day period |  | 972 |  | 972
At 31/10/2025 |  | 972 |  | 972
Net Book Amounts |  |  |  |
At 31/10/2025 |  | 3,890 |  | 3,890

4. STOCK |  |  |  | 2025
|  |  |  | £
Stock comprises: |  |  |  |
Stock |  |  |  | 2,500
|  |  |  | 2,500

5. DEBTORS |  |  |  | 2025
|  |  |  | £
Amounts falling due within one year |  |  |  |
Trade debtors |  |  |  | 2,220
Prepayments |  |  |  | 1,631
|  |  |  | 3,851

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |
|  |  |  | 2025
|  |  |  | £
UK corporation tax |  |  |  | 23,419
VAT |  |  |  | 5,973
Directors current account |  |  |  | 50,001
Trade creditors |  |  |  | 4,562
Other creditors |  |  |  | 104
Accruals |  |  |  | 1,000
|  |  |  | 85,059

Moss Bros Roofing Limited

7. SHARE CAPITAL |  |  |  | 2025
|  |  |  | £
Allotted, issued and fully paid: |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100
|  |  |  | 100
New shares issued during period: |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100
|  |  |  | 100