Ray Moss Auto Services Limited

Registered number

07187071

Report and Accounts

30 June 2025

Ray Moss Auto Services Limited
Registered number:		07187071
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		41,363			52,651

Current assets
Stocks		1,750			1,750
Debtors	4	4,452			4,215
Cash at bank and in hand		21,712			17,937
		27,914			23,902

Creditors: amounts falling due within one year	5	(99,589)			(73,679)

Net current liabilities			(71,675)			(49,777)

Total assets less current liabilities			(30,312)			2,874

Creditors: amounts falling due after more than one year	6		(4,647)			(11,719)



Net liabilities			(34,959)			(8,845)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(35,059)			(8,945)

Shareholders' funds			(34,959)			(8,845)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Moss
Director
Approved by the board on 15 October 2025

Ray Moss Auto Services Limited
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going Concern
	After reviewing the company’s expectations and future trading conditions, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Motor Vehicles			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Grants
	Grants are recognised in the profit or loss, receivable in line with expenditure with which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2024	547		41,529		42,094		84,170
	Additions	-		-		2,500		2,500
	At 30 June 2025	547		41,529		44,594		86,670

	Depreciation
	At 1 July 2024	547		29,239		1,733		31,519
	Charge for the year	-		3,073		10,715		13,788
	At 30 June 2025	547		32,312		12,448		45,307

	Net book value
	At 30 June 2025	-		9,217		32,146		41,363
	At 30 June 2024	-		12,290		40,361		52,651


4	Debtors					2025		2024
£							£

	Trade debtors					4,452		4,215


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					11,169		8,270
	Trade creditors					21,302		14,013
	Corporation tax					28,395		10,769
	Other taxes and social security costs					19,473		13,694
	Other creditors					19,250		26,933
						99,589		73,679


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					4,647		11,719


7	Other information

	Ray Moss Auto Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Carlton Road
	Romford
	Essex
	RM2 5AA