| Moss Construction (NI) Limited |
| Registered Number:NI035231 |
For the year ended 31 March 2025
Northern Ireland
Unaudited Financial Statements
For the year ended 31 March 2025
Moss Construction (NI) Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
Moss Construction (NI) Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
583,466
557,699
2
583,466
557,699
372,501
1,442,402
3
| Trade and other receivables |
2,505,412
1,640,384
4
3,283,090
| Cash and cash equivalents |
3,262,870
6,345,656
6,161,003
| Trade and other payables: amounts falling due within one |
| year |
(2,537,608)
(2,395,304)
5
3,623,395
3,950,352
Net current assets
| Total assets less current liabilities |
4,533,818
4,181,094
| Trade and other payables: amounts falling due after more |
| than one year |
(43,183)
(1,089)
6
(131,598)
(119,318)
| Provisions for liabilities |
4,401,131
Net assets
4,018,593
46
46
4,401,085
4,018,547
4,401,131
4,018,593
Shareholders' funds
| For the year ended 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 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 proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
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For the year ended 31 March 2025
Moss Construction (NI) Limited
Statement of Financial Position Continued
| These financial statements were approved and authorised for issue by the Board on 28 November 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Moss Construction (NI) Limited
Notes to the Financial Statements
Statutory Information
| Moss Construction (NI) Limited is a private limited company, limited by shares, domiciled in Northern Ireland, |
| registration number NI035231. |
54 Ballymacauley Road
Seagahan
Armagh
County Armagh
BT60 2EZ
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Revenue recognition
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Land and Buildings
Plant and Machinery
Computer Equipment
Motor Vehicles
Furniture and Fittings
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Deferred tax
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
Foreign currencies
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate at the date of transaction. Exchange rate differences are taken into account in arriving at the operating result. |
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For the year ended 31 March 2025
Moss Construction (NI) Limited
Notes to the Financial Statements Continued
| 2. Property, plant and equipment |
1,901,816
17,708
51,446
682,721
1,147,259
2,682
219,455
2,866
-
81,398
135,191
-
-
-
(79,557)
-
-
(79,557)
2,682
684,562
51,446
20,574
2,041,714
1,282,450
| Provision for depreciation and impairment |
1,344,117
9,648
49,683
456,899
825,205
2,682
Charge for year
146,003
2,185
-
51,907
91,911
-
(31,872)
-
-
(31,872)
-
-
1,458,248
11,833
49,683
476,934
917,116
2,682
-
365,334
207,628
1,763
8,741
583,466
-
322,054
225,822
1,763
8,060
557,699
2024
2025
1,442,402
372,501
| 4. Trade and other receivables |
2024
2025
480,379
1,517,739
1,160,005
987,673
2,505,412
1,640,384
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For the year ended 31 March 2025
Moss Construction (NI) Limited
Notes to the Financial Statements Continued
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
12,000
12,000
2,017,098
1,815,913
| Taxation and social security |
249,235
604,710
| Accruals and deferred income |
44,283
44,283
20,105
12,299
52,583
48,403
2,395,304
2,537,608
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
1,089
11,272
-
31,911
1,089
43,183
| 7. Average number of persons employed |
During the year the average number of employees was 24 (2024 : 24)
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