REGISTERED NUMBER: 00867979 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DENNIS D.MOSS PROMOTIONS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Moss

Mrs E Moss

REGISTERED OFFICE:

The Paddock

Bellhouse Lane

Grappenhall

Warrington

Cheshire

WA4 2SG

REGISTERED NUMBER:

00867979 (England and Wales)

ACCOUNTANTS:

Mattocks Grindley

18 Mulberry Avenue

Turnstone Park

Widnes

Cheshire

WA8 0WN

FIXED ASSETS

Tangible assets

4

7,781

7,051

Investments

5

111,892

106,035

Investment property

6

850,058

350,357

969,731

463,443

CURRENT ASSETS

Debtors

7

9,267

213,595

Cash at bank

49,406

88,523

58,673

302,118

CREDITORS

Amounts falling due within one year

56,399

9,653

NET CURRENT ASSETS

2,274

292,465

TOTAL ASSETS LESS CURRENT LIABILITIES

972,005

755,908

CREDITORS

Amounts falling due after more than one year

299,347

88,629

NET ASSETS

672,658

667,279

CAPITAL AND RESERVES

Called up share capital

9

3

3

Retained earnings

10

672,655

667,276

SHAREHOLDERS' FUNDS

672,658

667,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

D Moss - Director

1.	STATUTORY INFORMATION

Dennis D.Moss Promotions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Dennis D.Moss Promotions Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents the total amounts of rent receivable by the company. Rental income is recognised on a

straight line basis over the period of the lease.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Taxation

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

13,384

Additions

3,327

At 31 March 2025

16,711

DEPRECIATION

At 1 April 2024

6,333

Charge for year

2,597

At 31 March 2025

8,930

NET BOOK VALUE

At 31 March 2025

7,781

At 31 March 2024

7,051

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2024

106,035

Additions

5,857

At 31 March 2025

111,892

NET BOOK VALUE

At 31 March 2025

111,892

At 31 March 2024

106,035

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

350,357

Additions

499,701

At 31 March 2025

850,058

NET BOOK VALUE

At 31 March 2025

850,058

At 31 March 2024

350,357

Fair value at 31 March 2025 is represented by:

£

Cost

850,058

The investment properties were valued on an open market value basis by the director on 31 March 2025 at £850,058.

7.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

-

142,900

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Mortgages

299,347

88,629

The mortgages are secured by charges over the properties to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

3

Ordinary

1

3

3

10.

RESERVES

Retained

earnings

£

At 1 April 2024

667,276

Profit for the year

5,379

At 31 March 2025

672,655