J Moss Developments Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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Accountant's Report

For The Year Ended 31 March 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of J Moss Developments Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of J Moss Developments Limited for the year ended 31 March 2025 which comprise 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 to us.

As a practising member 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of J Moss Developments Limited , as a body, in accordance with the terms of our engagement letter dated 20 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of J Moss Developments Limited and state those matters that we have agreed to state to the directors of J Moss Developments 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 J Moss Developments Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that J Moss Developments 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 or loss of J Moss Developments Limited . You consider that J Moss Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of J Moss Developments 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 financial statements.

Signed

ERC Accountants and Business Advisers Ltd

7 November 2025

ERC Accountants & Business Advisers Limited

Chartered Accountants

Hanover Buildings, 11-13 Hanover Street

Liverpool

Merseyside

L1 3DN

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J Moss Developments Limited

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 02926997

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,936,627		11,114,814
Investments	5		3		3

			10,936,630		11,114,817
CURRENT ASSETS
Stocks	6	619,585		619,585
Debtors	7	1,421,741		1,502,074
Cash at bank and in hand		625,952		284,375

		2,667,278		2,406,034
Creditors: Amounts Falling Due Within One Year	8	(1,107,916 )		(1,596,728 )

NET CURRENT ASSETS (LIABILITIES)			1,559,362		809,306

TOTAL ASSETS LESS CURRENT LIABILITIES			12,495,992		11,924,123

Creditors: Amounts Falling Due After More Than One Year	9		(1,996 )		(12,483 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(951,269 )		(948,829 )

NET ASSETS			11,542,727		10,962,811

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			11,542,627		10,962,711

SHAREHOLDERS' FUNDS			11,542,727		10,962,811

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J Moss Developments Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 J Moss

Director

7 November 2025

The notes on pages 5 to 9 form part of these financial statements.

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J Moss Developments Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

J Moss Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02926997 . The registered office is 35 Cardigan Street, Liverpool, L15 1HA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Rendering of services

Turnover represents the total value of rent receivable during the year and derives from the provision of services falling within the company's ordinary activities. Turnover is recognised in the financial statements as it falls due.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Freehold	Nil
Motor vehicles	25% Reducing balance
Fixtures and fittings	25% Reducing balance

2.4. Investment Properties

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, and represent a completed development held for resale.

2.6. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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J Moss Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

2.10. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured

at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

2.11. Imparment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 11)

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J Moss Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£
Cost or Valuation
As at 1 April 2024	11,112,905	22,408	173,929	11,309,242
Additions	70,000	12,600	-	82,600
Disposals	(257,947 )	-	-	(257,947 )

As at 31 March 2025	10,924,958	35,008	173,929	11,133,895

Depreciation
As at 1 April 2024	-	20,499	173,929	194,428
Provided during the period	-	2,840	-	2,840

As at 31 March 2025	-	23,339	173,929	197,268

Net Book Value
As at 31 March 2025	10,924,958	11,669	-	10,936,627

As at 1 April 2024	11,112,905	1,909	-	11,114,814

Cost or valuation as at 31 March 2025 represented by:

	Land & Property
	Freehold	Motor vehicles	Fixtures and fittings	Total
	£	£	£	£
At cost	10,924,958	35,008	173,929	11,133,895

	10,924,958	35,008	173,929	11,133,895

The properties were valued at 31st March 2024 by the directors at the carrying value above.

The directors deem this to be accurate and correctly reflect the fair value of the properties at the year end date.

5. Investments

	Listed
	£
Cost
As at 1 April 2024	3

As at 31 March 2025	3

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	3

As at 1 April 2024	3

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J Moss Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

The company holds 9.68% of the issued share capital of Bereys Building Management Company Limited, a company incorporated in England and Wales.

The aggregate capital and reserves for this company totals -£47,547 (2023: -£41,705) with losses during the period of -£5,842 (2023: -£8,490).

6. Stocks

	2025	2024
	£	£
Finished goods	619,585	619,585

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	14,223	15,661
Other debtors	1,407,518	1,486,413

	1,421,741	1,502,074

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	10,220	9,952
Corporation tax	207,887	226,739
Other creditors	378,076	312,487
Accruals and deferred income	4,512	4,254
Directors' loan accounts	507,221	1,043,296

	1,107,916	1,596,728

The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.

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

	2025	2024
	£	£
Bank loans	1,996	12,483

The loan above was obtained under the government bounceback loan scheme and is therefore 100% secured by the government with no charge over the assets of the company.

10. Share Capital

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

11. Reserves

The reserves consists of a total profit and loss distributable of £7,749,218 (2024: £7,169,302) and non distributable of £3,793,409 (2024: £3,793,409) presenting a reserves carried forward value of £11,542,627 (2024: £10,960,711).

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J Moss Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

12. Related Party Transactions

The following related party transactions were undertaken during the year:

During the period a company under common control received loans to the sum of £Nil (2024: £58,525) and made repayments of £11,773 (2024: £Nil ). At the balance sheet date the amounts owed from this company totalled £76,720 (2024: £88,493).

During the period a company under common control received loans of £Nil (2024: £11.507) and made repayments of £47,215 (2024: £Nil). At the balance sheet date the amounts owed from this company totalled £1,000 (2024: £48,215).

During the period a company under common control received loans to the sum of £91,000 (2024: £99,000) of which £112,600 (2024: £164,000) were repaid. At the balance sheet date the amounts owed from this company totalled £1,328,105 (2024: £1,349,705).

During the period directors introduced capital of £204,941 (2024: £128,833) and withdrew £741,015 (2024: £5,000). At the balance sheet date the amounts owed to the directors totalled £507,221 (2024: £1,043,296).

Dividends were paid to the directors in respect of their shareholdings during the period of £50,000 (2024: £50,000).

The aggregate remuneration paid to key management personnel for the year was £25,140 (2024: £25,000).

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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Directors	Mr J Moss
	Mrs A Moss

Secretary	Mrs A Moss

Company Number	02926997

Registered Office	35 Cardigan Street
	Liverpool
	L15 1HA

Accountants	ERC Accountants & Business Advisers Limited
	Chartered Accountants
	Hanover Buildings, 11-13 Hanover Street
	Liverpool
	Merseyside
	L1 3DN