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Company No: 11820425 (England and Wales)

# MOSS PHARMA SOLUTIONS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2025
PAGES FOR FILING WITH THE REGISTRAR

MOSS PHARMA SOLUTIONS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2025

Contents

MOSS PHARMA SOLUTIONS LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2025
MOSS PHARMA SOLUTIONS LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2025

DIRECTOR | M Moss

REGISTERED OFFICE | Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT
| United Kingdom

COMPANY NUMBER | 11820425 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

MOSS PHARMA SOLUTIONS LIMITED

## BALANCE SHEET

AS AT 28 FEBRUARY 2025
MOSS PHARMA SOLUTIONS LIMITED

## BALANCE SHEET (continued)

AS AT 28 FEBRUARY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 3,896 |  | 4,814
|  | 3,896 |  | 4,814
Current assets |  |  |  |
Debtors | 4 | 317 |  | 970
Cash at bank and in hand | 5 | 281 |  | 13,357
|  | 598 |  | 14,327
Creditors: amounts falling due within one year | 6 | ( 4,408) |  | ( 7,300)
Net current (liabilities)/assets |  | (3,810) |  | 7,027
Total assets less current liabilities |  | 86 |  | 11,841
Provision for liabilities | 7 | ( 590) |  | ( 590)
Net (liabilities)/assets |  | ( 504) |  | 11,251
Capital and reserves |  |  |  |
Called-up share capital |  | 110 |  | 110
Profit and loss account |  | ( 614 ) |  | 11,141
Total shareholders' (deficit)/funds |  | ( 504) |  | 11,251

For the financial 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.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Moss Pharma Solutions Limited (registered number: 11820425) were approved and authorised for issue by the Director on 14 November 2025. They were signed on its behalf by:

M Moss Director |

MOSS PHARMA SOLUTIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2025
MOSS PHARMA SOLUTIONS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Moss Pharma Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 2 years straight line
Fixtures and fittings | 25 % reducing balance
Office equipment | 25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
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.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 3

#### 3. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 March 2024 | 3,833 |  | 2,272 |  | 4,113 |  | 10,218
Additions | 0 |  | 0 |  | 808 |  | 808
At 28 February 2025 | 3,833 |  | 2,272 |  | 4,921 |  | 11,026
Accumulated depreciation |  |  |  |  |  |  |
At 01 March 2024 | 1,497 |  | 568 |  | 3,339 |  | 5,404
Charge for the financial year | 584 |  | 426 |  | 716 |  | 1,726
At 28 February 2025 | 2,081 |  | 994 |  | 4,055 |  | 7,130
Net book value |  |  |  |  |  |  |
At 28 February 2025 | 1,752 |  | 1,278 |  | 866 |  | 3,896
At 29 February 2024 | 2,336 |  | 1,704 |  | 774 |  | 4,814

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Prepayments | 72 |  | 72
VAT recoverable | 245 |  | 898
| 317 |  | 970

#### 5. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 281 |  | 13,357

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to director | 4,408 |  | 160
Accruals | 0 |  | 7,140
| 4,408 |  | 7,300

#### 7. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 590) |  | ( 807)
Credited to the Statement of Income and Retained Earnings | 0 |  | 217
At the end of financial year | ( 590) |  | ( 590)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 1,204) |  | ( 1,204)
Tax losses carry forward | 614 |  | 614
| ( 590) |  | ( 590)