F.A. Moss Ltd 05433316 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is is that of communications marketing and sale of second hand cars. Digita Accounts Production Advanced 6.30.9574.0 true 05433316 2024-05-01 2025-04-30 05433316 2025-04-30 05433316 core:CurrentFinancialInstruments 2025-04-30 05433316 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 05433316 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 05433316 core:PatentsTrademarksLicencesConcessionsSimilar 2025-04-30 05433316 core:FurnitureFittings 2025-04-30 05433316 core:MotorVehicles 2025-04-30 05433316 core:PlantMachinery 2025-04-30 05433316 bus:SmallEntities 2024-05-01 2025-04-30 05433316 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 05433316 bus:FilletedAccounts 2024-05-01 2025-04-30 05433316 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05433316 bus:RegisteredOffice 2024-05-01 2025-04-30 05433316 bus:Director1 2024-05-01 2025-04-30 05433316 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05433316 core:ComputerSoftware 2024-05-01 2025-04-30 05433316 core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-05-01 2025-04-30 05433316 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 05433316 core:PatentsTrademarksLicencesConcessionsSimilar 2024-05-01 2025-04-30 05433316 core:FurnitureFittings 2024-05-01 2025-04-30 05433316 core:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 05433316 core:MotorVehicles 2024-05-01 2025-04-30 05433316 core:PlantMachinery 2024-05-01 2025-04-30 05433316 countries:EnglandWales 2024-05-01 2025-04-30 05433316 2024-04-30 05433316 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 05433316 core:PatentsTrademarksLicencesConcessionsSimilar 2024-04-30 05433316 core:FurnitureFittings 2024-04-30 05433316 core:MotorVehicles 2024-04-30 05433316 core:PlantMachinery 2024-04-30 05433316 2023-05-01 2024-04-30 05433316 2024-04-30 05433316 core:CurrentFinancialInstruments 2024-04-30 05433316 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 05433316 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 05433316 core:PatentsTrademarksLicencesConcessionsSimilar 2024-04-30 05433316 core:FurnitureFittings 2024-04-30 05433316 core:MotorVehicles 2024-04-30 05433316 core:PlantMachinery 2024-04-30 iso4217:GBP xbrli:pure

Registration number: 05433316

F.A. Moss Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

F.A. Moss Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

F.A. Moss Ltd

(Registration number: 05433316)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 9,578 | 9,786
Tangible assets | 5 | 11,267 | 19,727
|  | 20,845 | 29,513
Current assets |  |  |
Stocks |  | 72,827 | 77,444
Debtors | 6 | 33,000 | 15,000
Cash at bank and in hand |  | 63,811 | 96,883
|  | 169,638 | 189,327
Creditors: Amounts falling due within one year | 7 | (187,640) | (211,258)
Net current liabilities |  | (18,002) | (21,931)
Net assets |  | 2,843 | 7,582
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 2,743 | 7,482
Shareholders' funds |  | 2,843 | 7,582

F.A. Moss Ltd

(Registration number: 05433316)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 January 2026 and signed on its behalf by:

......................................... C F Moss Director

F.A. Moss Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Oak Tree Barn
Hamstead Marshall
Newbury
Berkshire
RG20 0JH

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | between 20% and 100% straight line basis
Motor vehicles | 25% straight line basis
Fixtures, fittings and equipment | 15% straight line basis

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

F.A. Moss Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Trademark | Nil
Website Costs | 10 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

F.A. Moss Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Intangible assets

| Trademarks, patents and licenses £ | Website costs £ | Total £
Cost or valuation
At 1 May 2024 | 8,121 | 2,081 | 10,202
At 30 April 2025 | 8,121 | 2,081 | 10,202
Amortisation
At 1 May 2024 | - | 416 | 416
Amortisation charge | - | 208 | 208
At 30 April 2025 | - | 624 | 624
Carrying amount
At 30 April 2025 | 8,121 | 1,457 | 9,578
At 30 April 2024 | 8,121 | 1,665 | 9,786

5 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2024 | 32,138 | 130,343 | 2,099 | 164,580
Additions | - | 5,000 | - | 5,000
At 30 April 2025 | 32,138 | 135,343 | 2,099 | 169,580
Depreciation
At 1 May 2024 | 28,704 | 114,050 | 2,099 | 144,853
Charge for the year | 1,755 | 11,705 | - | 13,460
At 30 April 2025 | 30,459 | 125,755 | 2,099 | 158,313
Carrying amount
At 30 April 2025 | 1,679 | 9,588 | - | 11,267
At 30 April 2024 | 3,434 | 16,293 | - | 19,727

F.A. Moss Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 33,000 | -
Other debtors | - | 15,000
| 33,000 | 15,000

7 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 2,235 | 2,485
Taxation and social security | 5,500 | -
Other creditors | 179,905 | 208,773
| 187,640 | 211,258