Company registration number 08692638 (England and Wales)
MOSHON DATA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MOSHON DATA LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
MOSHON DATA LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
20,699
26,519
Current assets
Stocks
5
258,866
288,397
Debtors
6
84,907
122,714
Cash at bank and in hand
13,472
33,163
357,245
444,274
Creditors: amounts falling due within one year
7
(164,238)
(208,433)
Net current assets
193,007
235,841
Total assets less current liabilities
213,706
262,360
Creditors: amounts falling due after more than one year
8
(112,451)
(146,051)
Provisions for liabilities
(2,350)
(3,059)
Net assets
98,905
113,250
Capital and reserves
Called up share capital
9
2
2
Profit and loss reserves
98,903
113,248
Total equity
98,905
113,250
MOSHON DATA LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 27 April 2026 and are signed on its behalf by:
S Boyle
Director
Company registration number 08692638 (England and Wales)
MOSHON DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Moshon Data Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 9, Thorney Leys Park, Witney, Oxfordshire, United Kingdom, OX28 4GE. The principal place of business is Unit 3 Witan Park, Avenue 2 Station Lane, Witney, Oxfordshire, United Kingdom, OX28 4FH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

MOSHON DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
25% on reducing balance
Plant and machinery
25% on reducing balance
Fixtures, fittings & equipment
25% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance

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.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration (such as demonstration stock) are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

MOSHON DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

MOSHON DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
7
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024
22,143
82,915
105,058
Additions
-
0
395
395
At 30 September 2025
22,143
83,310
105,453
Depreciation and impairment
At 1 October 2024
11,722
66,817
78,539
Depreciation charged in the year
2,092
4,123
6,215
At 30 September 2025
13,814
70,940
84,754
Carrying amount
At 30 September 2025
8,329
12,370
20,699
At 30 September 2024
10,421
16,098
26,519
5
Stocks
2025
2024
£
£
Stocks
258,866
288,397
MOSHON DATA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
24,756
75,709
Other debtors
60,151
47,005
84,907
122,714
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
33,600
28,668
Trade creditors
72,096
123,353
Taxation and social security
2,092
3,176
Other creditors
56,450
53,236
164,238
208,433

Pension contributions owed at the year end totalled £641 (2024: £684).

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
112,451
146,051
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
ordinary shares of £1 each
2
2
2
2
10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
192,754
235,588
2025-09-30 2024-10-01 false false false 05 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity S Boyle H Boyle 08692638 2024-10-01 2025-09-30 08692638 2025-09-30 08692638 2024-09-30 08692638 core:LandBuildings 2025-09-30 08692638 core:OtherPropertyPlantEquipment 2025-09-30 08692638 core:LandBuildings 2024-09-30 08692638 core:OtherPropertyPlantEquipment 2024-09-30 08692638 core:CurrentInventories 2025-09-30 08692638 core:CurrentInventories 2024-09-30 08692638 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 08692638 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 08692638 core:WithinOneYear 2025-09-30 08692638 core:WithinOneYear 2024-09-30 08692638 core:AfterOneYear 2025-09-30 08692638 core:AfterOneYear 2024-09-30 08692638 core:CurrentFinancialInstruments 2025-09-30 08692638 core:CurrentFinancialInstruments 2024-09-30 08692638 core:ShareCapital 2025-09-30 08692638 core:ShareCapital 2024-09-30 08692638 core:RetainedEarningsAccumulatedLosses 2025-09-30 08692638 core:RetainedEarningsAccumulatedLosses 2024-09-30 08692638 core:ShareCapitalOrdinaryShareClass1 2025-09-30 08692638 core:ShareCapitalOrdinaryShareClass1 2024-09-30 08692638 bus:Director1 2024-10-01 2025-09-30 08692638 core:LandBuildings core:LongLeaseholdAssets 2024-10-01 2025-09-30 08692638 core:PlantMachinery 2024-10-01 2025-09-30 08692638 core:FurnitureFittings 2024-10-01 2025-09-30 08692638 core:ComputerEquipment 2024-10-01 2025-09-30 08692638 core:MotorVehicles 2024-10-01 2025-09-30 08692638 2023-10-01 2024-09-30 08692638 core:LandBuildings 2024-09-30 08692638 core:OtherPropertyPlantEquipment 2024-09-30 08692638 2024-09-30 08692638 core:LandBuildings 2024-10-01 2025-09-30 08692638 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 08692638 core:Non-currentFinancialInstruments 2025-09-30 08692638 core:Non-currentFinancialInstruments 2024-09-30 08692638 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 08692638 bus:OrdinaryShareClass1 2025-09-30 08692638 bus:OrdinaryShareClass1 2024-09-30 08692638 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08692638 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08692638 bus:FRS102 2024-10-01 2025-09-30 08692638 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 08692638 bus:Director2 2024-10-01 2025-09-30 08692638 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP