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COMPANY REGISTRATION NUMBER: 00455695

Mossley Sheet Metal Company Limited

Filleted Unaudited Abridged Financial Statements

30 June 2025

Mossley Sheet Metal Company Limited

Abridged Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 23,229 | 27,353

Current assets

Stocks | 58,594 |  | 44,680
Debtors | 52,627 |  | 78,488
Cash at bank and in hand | 6,960 |  | –
| --------- |  | ---------
| 118,181 |  | 123,168

Creditors: amounts falling due within one year | 48,779 |  | 95,489
| --------- |  | ---------
Net current assets |  | 69,402 | 27,679
|  | -------- | --------
Total assets less current liabilities |  | 92,631 | 55,032
|  | -------- | --------
Net assets |  | 92,631 | 55,032
|  | -------- | --------

Capital and reserves

Called up share capital |  | 1,832 | 1,832
Other reserves |  | 538 | 538
Profit and loss account |  | 90,261 | 52,662
|  | -------- | --------
Shareholders funds |  | 92,631 | 55,032
|  | -------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 June 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 abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Mossley Sheet Metal Company Limited

Abridged Statement of Financial Position (continued)

30 June 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 12 March 2026 , and are signed on behalf of the board by:

Mr M Walsh
Director

Company registration number: 00455695

Mossley Sheet Metal Company Limited

Notes to the Abridged Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Squire Mill, Micklehurst Road, Mossley, Ashton-under-Lyne, Lancashire, OL5 9JL.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis as modified by the revaluation of the freehold property that the company occupies.
Revenue recognition
Turnover represents amounts invoiced to customers for the sale of goods, excluding Value Added Tax. Turnover is recognised when each order or part of an order is invoiced, which is when it is completed and despatched to the customer.
Tangible assets
Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in equity.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15% reducing balance
| Fixtures and fittings | - | 10% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution pension plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).
5. Tangible assets

| £
Cost |
At 1 July 2024 and 30 June 2025 | 404,930
| ---------
Depreciation |
At 1 July 2024 | 377,577
Charge for the year | 4,124
| ---------
At 30 June 2025 | 381,701
| ---------
Carrying amount |
At 30 June 2025 | 23,229
| ---------
At 30 June 2024 | 27,353
| ---------

6. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 18,600 | 21,512
| -------- | --------