Company No: 00709847 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Nicola Jayne Knight
	Mark John Stow
	Richard Sidney Stow
	Simon Richard Sidney Stow

REGISTERED OFFICE	Unit 14
	Kettlestring Park Kettlestring Lane
	Clifton Moor
	York
	YO30 4XF
	United Kingdom

COMPANY NUMBER

00709847 (England and Wales)

ACCOUNTANT	Morrell Middleton Ltd
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	49,678		77,876
		49,678		77,876
Current assets
Stocks		547,793		530,731
Debtors	5	677,137		550,183
Cash at bank and in hand	6	16,270		36,148
		1,241,200		1,117,062
Creditors: amounts falling due within one year	7	( 1,149,008)		( 1,106,203)
Net current assets		92,192		10,859
Total assets less current liabilities		141,870		88,735
Creditors: amounts falling due after more than one year	8	( 200,000)		( 40,593)
Provision for liabilities	9	( 4,441)		( 14,796)
Net (liabilities)/assets		( 62,571)		33,346
Capital and reserves
Called-up share capital	10	6,000		6,000
Profit and loss account		( 68,571 )		27,346
Total shareholders' (deficit)/funds		( 62,571)		33,346

For the financial year ending 31 July 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Moss Tyres Limited (registered number: 00709847) were approved and authorised for issue by the Board of Directors on 28 April 2026. They were signed on its behalf by:

Richard Sidney Stow Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Moss Tyres Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 14, Kettlestring Park Kettlestring Lane, Clifton Moor, York, YO30 4XF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is [number] years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	15 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	3 years straight line
	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	22		22

.

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 August 2024	70,502		70,502
At 31 July 2025	70,502		70,502
Accumulated amortisation
At 01 August 2024	70,502		70,502
At 31 July 2025	70,502		70,502
Net book value
At 31 July 2025	0		0
At 31 July 2024	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 August 2024	337,025		290,952		173,200		801,177
Additions	0		0		2,976		2,976
Disposals	0		( 144,591)		0		( 144,591)
At 31 July 2025	337,025		146,361		176,176		659,562
Accumulated depreciation
At 01 August 2024	303,381		256,650		163,270		723,301
Charge for the financial year	8,411		4,909		3,188		16,508
Disposals	0		( 129,925)		0		( 129,925)
At 31 July 2025	311,792		131,634		166,458		609,884
Net book value
At 31 July 2025	25,233		14,727		9,718		49,678
At 31 July 2024	33,644		34,302		9,930		77,876

5. Debtors

	2025		2024
	£		£
Trade debtors	443,652		301,072
Other debtors	233,485		249,111
	677,137		550,183

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	16,270		36,148

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	33,334		40,000
Trade creditors	705,209		721,579
Taxation and social security	107,307		87,294
Obligations under finance leases and hire purchase contracts	1,126		11,877
Other creditors	302,032		245,453
	1,149,008		1,106,203

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Trade creditors	200,000		0
Bank loans	0		33,333
Obligations under finance leases and hire purchase contracts	0		7,260
	200,000		40,593

There are no amounts included above in respect of which any security has been given by the small entity.

9. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 14,796)		( 19,195)
Credited to the Statement of Income and Retained Earnings	10,355		4,399
At the end of financial year	( 4,441)		( 14,796)

10. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
6,000 Ordinary shares of £ 1.00 each	6,000		6,000