Moss Homes (Wrexham) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11437574

Moss Homes (Wrexham) Limited

Filleted Unaudited Financial Statements

30 June 2025

Moss Homes (Wrexham) Limited

Statement of Financial Position

30 June 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	4	136	181

Current assets

Stocks		164,884	164,884
Debtors	5	186	210
Cash at bank and in hand		301	14
		---------	---------
		165,371	165,108

Creditors: amounts falling due within one year	6	176,902	174,734
		---------	---------
Net current liabilities		11,531	9,626
		--------	-------
Total assets less current liabilities		( 11,395)	( 9,445)
		--------	-------
Net liabilities		( 11,395)	( 9,445)
		--------	-------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 11,495)	( 9,545)
	--------	-------
Shareholders deficit	( 11,395)	( 9,445)
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

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

Moss Homes (Wrexham) Limited

Statement of Financial Position (continued)

30 June 2025

These financial statements were approved by the board of directors and authorised for issue on 8 December 2025 , and are signed on behalf of the board by:

Mr M P Williams

Director

Company registration number: 11437574

Moss Homes (Wrexham) Limited

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 10 Edison Court, Ellice Way, Wrexham Technology Park, Wrexham, LL13 7YT.

2. Statement of compliance

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'.

3. Accounting policies

Basis of preparation

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Tangible assets

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

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

The following assets and liabilities within the accounts are classified as financial instruments - trade debtors, trade creditors and directors loans. Directors loans (being repayable upon demand), trade debtors and trade creditors, are measured at the undiscounted amount of cash or other consideration expected to be paid or received. Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in the statement of Income and Retained Earnings.

4. Tangible assets

	Plant and machinery
	£
Cost
At 1 July 2024 and 30 June 2025	696
	----
Depreciation
At 1 July 2024	515
Charge for the year	45
	----
At 30 June 2025	560
	----
Carrying amount
At 30 June 2025	136
	----
At 30 June 2024	181
	----

5. Debtors

	2025	2024
	£	£
Other debtors	186	210
	----	----

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	96	–
Other creditors	176,806	174,734
	---------	---------
	176,902	174,734
	---------	---------

7. Directors' advances, credits and guarantees

The directors operated a loan account with the company. The opening balance on this account was £174,250 (2024 £171,727), and after net movement of £2,062 the closing balance on the account was £176,312 (2024 £174,250). This loan is repayable on demand.