Registration number: 05433316

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