REGISTERED NUMBER: 03630468 (England and Wales)

Moz Consultancy Limited

Financial Statements for the Year Ended 31 December 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Rookes FCCA

Mrs M M Rookes MAAT ATT

REGISTERED OFFICE:

The Lodge

Elstronwick

Hull

East Yorkshire

HU12 9BP

REGISTERED NUMBER:

03630468 (England and Wales)

ACCOUNTANTS:

Southgates

Chartered Certified Accountants

9 Market Place

Hedon

East Yorkshire

HU12 8JA

FIXED ASSETS

Tangible assets

4

165,000

165,000

CURRENT ASSETS

Debtors

5

20,677

15,427

Cash at bank

9,948

12,266

30,625

27,693

CREDITORS

Amounts falling due within one year

6

10,035

5,612

NET CURRENT ASSETS

20,590

22,081

TOTAL ASSETS LESS CURRENT LIABILITIES

185,590

187,081

PROVISIONS FOR LIABILITIES

13,658

13,658

NET ASSETS

171,932

173,423

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

93,398

93,398

Retained earnings

78,434

79,925

SHAREHOLDERS' FUNDS

171,932

173,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 December 2025 and were signed on its behalf by:

Mrs M M Rookes MAAT ATT - Director

Mr A Rookes FCCA - Director

1.	STATUTORY INFORMATION

Moz Consultancy 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.

Tangible fixed assets

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

Freehold property

-

not depreciated

The freehold property is held as an investment property and as such it is not appropriate to depreciation this asset

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1 January 2024

and 31 December 2024

165,000

NET BOOK VALUE

At 31 December 2024

165,000

At 31 December 2023

165,000

Cost or valuation at 31 December 2024 is represented by:

Freehold

property

£

Valuation in 2005

12,056

Valuation in 2009

55,000

Valuation in 2016

15,000

Valuation in 2019

25,000

Cost

57,944

165,000

If Freehold Property had not been revalued it would have been included at the following historical cost:

2024

2023

£

£

Cost

57,944

57,944

The Freehold Property was valued on an open market basis on 31 December 2019 by the directors .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

14,250

9,000

Prepayments

6,427

6,427

20,677

15,427

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Tax

3,167

3,310

Directors' current accounts

6,868

802

Accruals

-

1,500

10,035

5,612

7.

RESERVES

Revaluation

reserve

£

At 1 January 2024

and 31 December 2024

93,398