IRIS Accounts Production v25.4.12.37 07643921 director 1.6.24 31.5.25 31.5.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07643921 2024-05-31 07643921 2025-05-31 07643921 2024-06-01 2025-05-31 07643921 2023-05-31 07643921 2023-06-01 2024-05-31 07643921 2024-05-31 07643921 ns15:EnglandWales 2024-06-01 2025-05-31 07643921 ns14:PoundSterling 2024-06-01 2025-05-31 07643921 ns10:Director1 2024-06-01 2025-05-31 07643921 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07643921 ns10:SmallEntities 2024-06-01 2025-05-31 07643921 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07643921 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 07643921 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07643921 ns10:FullAccounts 2024-06-01 2025-05-31 07643921 ns5:CurrentFinancialInstruments 2025-05-31 07643921 ns5:CurrentFinancialInstruments 2024-05-31 07643921 ns5:Non-currentFinancialInstruments 2025-05-31 07643921 ns5:Non-currentFinancialInstruments 2024-05-31 07643921 ns5:ShareCapital 2025-05-31 07643921 ns5:ShareCapital 2024-05-31 07643921 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 07643921 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 07643921 ns10:RegisteredOffice 2024-06-01 2025-05-31 07643921 ns5:PlantMachinery 2024-05-31 07643921 ns5:PlantMachinery 2025-05-31 07643921 ns5:PlantMachinery 2024-05-31 07643921 1 2024-06-01 2025-05-31

REGISTERED NUMBER: 07643921 (England and Wales)

MSS PROPERTY SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

MSS PROPERTY SERVICES LIMITED (REGISTERED NUMBER: 07643921) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

MSS PROPERTY SERVICES LIMITED (REGISTERED NUMBER: 07643921) |

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1 |  | 1 |  |

CURRENT ASSETS

Stocks | 1,961,988 |  | 1,961,988 |  |

Cash at bank | 27,948 |  | 10,177 |  |

1,989,936 |  | 1,972,165 |  |

CREDITORS

Amounts falling due within one year | 5 | 408,221 |  | 404,318 |  |

NET CURRENT ASSETS | 1,581,715 |  | 1,567,847 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,581,716 |  | 1,567,848 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 1,167,436 |  | 1,202,525 |  |

NET ASSETS | 414,280 |  | 365,323 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 414,180 |  | 365,223 |  |

414,280 |  | 365,323 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11 February 2026 and were signed by:

M S Smith - Director

MSS PROPERTY SERVICES LIMITED (REGISTERED NUMBER: 07643921) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| MSS Property Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07643921

| Registered office: | 6-7 Castle Gate

| Castle Street

| Hertford

| Hertfordshire

| SG14 1HD

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.

| Tangible fixed assets

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

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| 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.

MSS PROPERTY SERVICES LIMITED (REGISTERED NUMBER: 07643921) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 3,496 |  |

| DEPRECIATION

| At 1 June 2024

| and 31 May 2025 | 3,495 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1 |  |

| At 31 May 2024 | 1 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 7,200 |  | 7,360 |  |

| Trade creditors | 1,008 |  | 800 |  |

| Taxation and social security | 12,730 |  | 8,588 |  |

| Other creditors | 387,283 |  | 387,570 |  |

408,221 |  | 404,318 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 172,543 |  | 207,632 |  |

| Other creditors | 994,893 |  | 994,893 |  |

1,167,436 |  | 1,202,525 |  |

MSS PROPERTY SERVICES LIMITED (REGISTERED NUMBER: 07643921) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

7. | RELATED PARTY DISCLOSURES

| During the year, Mr Smith (Director) loaned the company money with no set repayment date. At the year end the amount due from the company to the director was £1,378,576 (2024: £1,374,791).

| During the year, Mr Smith received £500 in dividends from the company in accordance with his shareholding. (2024: £500).

8. | CONTROLLING PARTY

| During the year ending 31 May 2024, M Smith, director, controlled the company by virtue of a controlling interest of 100% of the issued ordinary share capital.