REGISTERED NUMBER: 12151813 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Mmoss Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M J Mawdsley

Mrs C A Mawdsley

Mrs S E Mawdsley

REGISTERED OFFICE:

7 Brenkley Way

Blezard Business Park

Seaton Burn

Newcastle upon Tyne

Tyne and Wear

NE13 6DS

REGISTERED NUMBER:

12151813 (England and Wales)

ACCOUNTANTS:

Douglas Shaw Limited

7 Brenkley Way

Blezard Business Park

Seaton Burn

Tyne and Wear

NE13 6DS

FIXED ASSETS

Tangible assets

4

51,180

49,186

CURRENT ASSETS

Cash at bank

262,575

258,046

CREDITORS

Amounts falling due within one year

5

100,253

121,234

NET CURRENT ASSETS

162,322

136,812

TOTAL ASSETS LESS CURRENT LIABILITIES

213,502

185,998

PROVISIONS FOR LIABILITIES

4,118

1,714

NET ASSETS

209,384

184,284

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

209,284

184,184

209,384

184,284

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.

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 16 December 2025 and were signed on its behalf by:

Dr M J Mawdsley - Director

1.	STATUTORY INFORMATION

Mmoss Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Office

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

10,409

51,621

11,711

73,741

Additions

-

-

19,054

19,054

At 31 March 2025

10,409

51,621

30,765

92,795

DEPRECIATION

At 1 April 2024

6,018

12,905

5,632

24,555

Charge for year

1,098

9,679

6,283

17,060

At 31 March 2025

7,116

22,584

11,915

41,615

NET BOOK VALUE

At 31 March 2025

3,293

29,037

18,850

51,180

At 31 March 2024

4,391

38,716

6,079

49,186

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

77,891

77,398

Other creditors

22,362

43,836

100,253

121,234