Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 true true true 2024-07-01 false Wholesale of electronic and telecommunications equipment and parts 10 14 true false 07706906 2024-07-01 2025-06-30 07706906 2023-07-01 2024-06-30 07706906 2025-06-30 07706906 2024-06-30 07706906 c:Director1 2024-07-01 2025-06-30 07706906 d:Buildings d:ShortLeaseholdAssets 2024-07-01 2025-06-30 07706906 d:Buildings d:ShortLeaseholdAssets 2025-06-30 07706906 d:Buildings d:ShortLeaseholdAssets 2024-06-30 07706906 d:PlantMachinery 2024-07-01 2025-06-30 07706906 d:PlantMachinery 2025-06-30 07706906 d:PlantMachinery 2024-06-30 07706906 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07706906 d:MotorVehicles 2024-07-01 2025-06-30 07706906 d:MotorVehicles 2025-06-30 07706906 d:MotorVehicles 2024-06-30 07706906 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07706906 d:FurnitureFittings 2024-07-01 2025-06-30 07706906 d:FurnitureFittings 2025-06-30 07706906 d:FurnitureFittings 2024-06-30 07706906 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07706906 d:OfficeEquipment 2024-07-01 2025-06-30 07706906 d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 07706906 d:CurrentFinancialInstruments 2025-06-30 07706906 d:CurrentFinancialInstruments 2024-06-30 07706906 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 07706906 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07706906 d:ShareCapital 2025-06-30 07706906 d:ShareCapital 2024-06-30 07706906 d:RetainedEarningsAccumulatedLosses 2025-06-30 07706906 d:RetainedEarningsAccumulatedLosses 2024-06-30 07706906 c:OrdinaryShareClass1 2024-07-01 2025-06-30 07706906 c:OrdinaryShareClass1 2025-06-30 07706906 c:OrdinaryShareClass1 2024-06-30 07706906 c:FRS102 2024-07-01 2025-06-30 07706906 c:Audited 2024-07-01 2025-06-30 07706906 c:FullAccounts 2024-07-01 2025-06-30 07706906 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07706906 c:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07706906 2 2024-07-01 2025-06-30 07706906 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07706906 MOSS ELECTRICAL (NW) CO LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
MOSS ELECTRICAL (NW) CO LIMITED REGISTERED NUMBER: 07706906 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 58,002 |  | 47,491
Current assets |  |  |  |  |
Stocks | 5 | 188,769 |  | 169,359 |
Debtors: amounts falling due within one year | 6 | 886,695 |  | 964,847 |
Cash at bank and in hand | 7 | 39,406 |  | 275 |
|  | 1,114,870 |  | 1,134,481 |
Creditors: amounts falling due within one year | 8 | (1,373,055) |  | (1,343,410) |
Net current liabilities |  |  | (258,185) |  | (208,929)
Total assets less current liabilities |  |  | (200,183) |  | (161,438)
Net liabilities |  |  | (200,183) |  | (161,438)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100,000 |  | 100,000
Profit and loss account |  |  | (300,183) |  | (261,438)
|  |  | (200,183) |  | (161,438)
The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Lindsay Goubel
Director
Date: 20 February 2026
The notes on pages 2 to 8 form part of these financial statements. Page 1
MOSS ELECTRICAL (NW) CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Moss Electrical (NW) Co Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is Maxmor House, Sandpit Road, Dartford, Kent, DA1 5BU. The principal activity of the company during the year has been that of electrical supplies wholesaler and distributor. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Moss Electrical Group Limited as at 30 June 2023 and these financial statements may be obtained from Companies House, Crown Way, Cardiff CF14 3UZ.
| 2.3 | Going concern
The financial statements have been prepared on the going concern basis, which is dependent on the continuing provision of financial support by the parent and group companies. During 2025 turnover has reduced by 15% and the directors expect this to improve for 2026 and the foreseeable future. Equally the directors expect the parent company's financial support to continue for the foreseeable future. Page 2
MOSS ELECTRICAL (NW) CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.5 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.6 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.7 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
MOSS ELECTRICAL (NW) CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.9 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.10 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 5 years straight line
|  |  |  | Plant and machinery | - | 4 years straight line
|  |  |  | Motor vehicles | - | 4 years straight line
|  |  |  | Fixtures and fittings | - | 3-4 years straight line
|  |  |  | Office equipment | - | 3-4 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
MOSS ELECTRICAL (NW) CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the replacement value. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 1 | 4
|  | Office management and other | 1 | 3
|  | Sales | 4 | 3
|  | Transport and warehouse | 4 | 4
|  |  | 10 | 14
Page 5
MOSS ELECTRICAL (NW) CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Motor vehicles | Fixtures fittings and equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 July 2024 | 44,305 | 63,274 | 83,872 | 39,322 | 230,773
| Additions | - | - | 32,828 | - | 32,828
| Disposals | - | - | (27,878) | - | (27,878)
| At 30 June 2025 | 44,305 | 63,274 | 88,822 | 39,322 | 235,723
| Depreciation |  |  |  |  |
| At 1 July 2024 | 44,305 | 63,274 | 36,996 | 38,707 | 183,282
| Charge for the year | - | - | 21,702 | 615 | 22,317
| Disposals | - | - | (27,878) | - | (27,878)
| At 30 June 2025 | 44,305 | 63,274 | 30,820 | 39,322 | 177,721
| Net book value |  |  |  |  |
| At 30 June 2025 | - | - | 58,002 | - | 58,002
| At 30 June 2024 | - | - | 46,876 | 615 | 47,491
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 188,769 | 169,359
|  | 188,769 | 169,359
Page 6
MOSS ELECTRICAL (NW) CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 762,643 | 828,733
| Other debtors | 77,061 | 97,582
| Prepayments and accrued income | 46,991 | 38,532
|  | 886,695 | 964,847
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 39,406 | 275
| Less: bank overdrafts | (104,015) | (91,726)
|  | (64,609) | (91,451)
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 104,015 | 91,726
| Trade creditors | 394,077 | 680,088
| Amounts owed to group undertakings | 677,531 | 383,821
| Corporation tax | - | 18,404
| Other taxation and social security | 29,495 | 25,866
| Accruals and deferred income | 167,937 | 143,505
|  | 1,373,055 | 1,343,410
| Bank loans and overdrafts are secured by a debenture incorporating a fixed and floating charge over all property and assets present and future including goodwill, book debts, uncalled capital, buildings, fixtures and fixed plant and machinery.
Page 7
MOSS ELECTRICAL (NW) CO LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100,000 (2024 - 100,000) Ordinary shares of £1.00 each | 100,000 | 100,000
10. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £16,772 (2024: £18,198). Contributions totalling £Nil (2024: £Nil) were payable to the fund at the balance sheet date.
11. | Controlling party
The ultimate parent is Moss Electrical Group Limited, a company incorporated in the United Kingdom. Moss Electrical Holdings Limited, a company also incorporated in the United Kingdom is the intermediate parent. Lindsay Goubel is the majority shareholder of the parent company and hence is the ultimate controlling party.
12. | Auditors' information
The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 20 February 2026 by Duncan Stannett (Senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
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