BrightAccountsProduction v1.0.0 v1.0.0 2024-04-24 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity is community services. 19 January 2026 2 2 09667074 2025-04-23 09667074 2024-04-23 09667074 2023-04-23 09667074 2024-04-24 2025-04-23 09667074 2023-04-24 2024-04-23 09667074 uk-bus:PrivateLimitedCompanyLtd 2024-04-24 2025-04-23 09667074 uk-curr:PoundSterling 2024-04-24 2025-04-23 09667074 uk-bus:SmallCompaniesRegimeForAccounts 2024-04-24 2025-04-23 09667074 uk-bus:FullAccounts 2024-04-24 2025-04-23 09667074 uk-bus:Director1 2024-04-24 2025-04-23 09667074 uk-bus:Director2 2024-04-24 2025-04-23 09667074 uk-bus:Director3 2024-04-24 2025-04-23 09667074 uk-bus:Director4 2024-04-24 2025-04-23 09667074 uk-bus:Director5 2024-04-24 2025-04-23 09667074 uk-bus:Director6 2024-04-24 2025-04-23 09667074 uk-bus:RegisteredOffice 2024-04-24 2025-04-23 09667074 uk-bus:Agent1 2024-04-24 2025-04-23 09667074 uk-core:ShareCapital 2025-04-23 09667074 uk-core:ShareCapital 2024-04-23 09667074 uk-core:RetainedEarningsAccumulatedLosses 2025-04-23 09667074 uk-core:RetainedEarningsAccumulatedLosses 2024-04-23 09667074 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-04-23 09667074 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-04-23 09667074 uk-bus:FRS102 2024-04-24 2025-04-23 09667074 uk-core:FurnitureFittingsToolsEquipment 2024-04-24 2025-04-23 09667074 uk-core:CurrentFinancialInstruments 2025-04-23 09667074 uk-core:CurrentFinancialInstruments 2024-04-23 09667074 uk-core:WithinOneYear 2025-04-23 09667074 uk-core:WithinOneYear 2024-04-23 09667074 2024-04-24 2025-04-23 09667074 uk-bus:AuditExempt-NoAccountantsReport 2024-04-24 2025-04-23 xbrli:pure iso4217:GBP xbrli:shares

Moss Farm Community Services Limited

Unaudited Financial Statements

for the financial year ended 23 April 2025

Moss Farm Community Services Limited

DIRECTORS AND OTHER INFORMATION

Directors | Colin Johnson
| Kenneth Jones (Resigned 13 August 2025)
| Andrew Naylor (Appointed 15 August 2025)
| Jannson Cartman (Appointed 16 August 2025)
| Dominic Eyes (Appointed 16 August 2025)
| Chris Hart (Appointed 16 August 2025)
Company Registration Number | 09667074
Registered Office and Business Address | Moss Farm Recreation Centre
| Winnington
| Northwich
| Cheshire
| CW8 4BH
Accountants | Langers
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY

Moss Farm Community Services Limited

Company Registration Number: 09667074

STATEMENT OF FINANCIAL POSITION

as at 23 April 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 4,065 |  | 2,047
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 2,364 |  | 1,993
Debtors |  | 6 | 2,482 |  | 130
Cash and cash equivalents |  |  | 25,806 |  | 28,299
|  |  | ───────── |  | ─────────
|  |  | 30,652 |  | 30,422
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (9,266) |  | (12,884)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 21,386 |  | 17,538
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 25,451 |  | 19,585
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 25,450 |  | 19,584
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 25,451 |  | 19,585
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 23 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 16 January 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Andrew Naylor |  |  |  |  |
Director |  |  |  |  |

Moss Farm Community Services Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 23 April 2025

1. | General Information
| Moss Farm Community Services Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 09667074. The registered office of the company is Moss Farm Recreation Centre, Winnington, Northwich, Cheshire, CW8 4BH which is also the principal place of business of the company. The principal activity is community services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 23 April 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Gift aid payment to parent charity
| The company pays all its taxable profits for the reporting period to its parent charity under the gift aid scheme. These gift aid payments are recognised as distributions to owners in equity within retained earnings. At the reporting date there was no legal obligation in place for the company to make this gift aid payment, although prior to the reporting date the board had indicated its intention to pay the taxable profits to the parent charity in respect of the reporting period. The payment is planned to be made within 9 months of the end of the reporting date. The subsidiary has applied paragraph 29.14A and 29.22A of FRS 102. Tax relief is recognised in the reporting period in which the profits arise and is also recognised in the income statement.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 24 April 2024 | 2,729 | 2,729
| Additions | 3,600 | 3,600
|  | ───────── | ─────────
| At 23 April 2025 | 6,329 | 6,329
|  | ───────── | ─────────
| Depreciation
| At 24 April 2024 | 682 | 682
| Charge for the financial year | 1,582 | 1,582
|  | ───────── | ─────────
| At 23 April 2025 | 2,264 | 2,264
|  | ───────── | ─────────
| Net book value
| At 23 April 2025 | 4,065 | 4,065
|  | ═════════ | ═════════
| At 23 April 2024 | 2,047 | 2,047
|  | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 2,364 | 1,993
|  | ═════════ | ═════════

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 2,062 | -
| Prepayments and accrued income | 420 | 130
|  | ───────── | ─────────
|  | 2,482 | 130
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation (Note 8) | 2,939 | 6,069
| Accruals | 6,327 | 6,815
|  | ───────── | ─────────
|  | 9,266 | 12,884
|  | ═════════ | ═════════

8. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 2,939 | 6,069
|  | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 23 April 2025.

10. | Controlling interest
| The company is a wholly owned subsidiary of Northwich RUFC, charity number 1122898.

11. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.

12. | Gift aid payment to parent charity | 2025 | 2024
|  | £ | £
| Tax (charge) on profit at 19% | 731 | 373
| Tax relief in respect of gift aid | (731) | (373)
|  | ───────── | ─────────
|  | - | -
|  | ═════════ | ═════════