Company registration number SC710529 (Scotland)
Harestone Moss Limited
Unaudited financial statements
for the year ended 30 September 2025
Pages for filing with registrar
Harestone Moss Limited
Chartered Accountants' report to the director on the preparation of the
unaudited statutory financial statements of Harestone Moss Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harestone Moss Limited for the year ended 30 September 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of Harestone Moss Limited, as a body, in accordance with the terms of our engagement letter dated 16 May 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Harestone Moss Limited and state those matters that we have agreed to state to the b oard of d irectors of Harestone Moss Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harestone Moss Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Harestone Moss Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Harestone Moss Limited. You consider that Harestone Moss Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Harestone Moss Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

James Milne
Chartered Accountants
5 Bon Accord Square
Aberdeen
AB11 6XZ
11 May 2026
Harestone Moss Limited
Balance sheet
as at 30 September 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
38,887
42,812
Current assets
Debtors
1,362
1,708
Cash at bank and in hand
68
80
1,430
1,788
Creditors: amounts falling due within one year
(90,892)
(89,494)
Net current liabilities
(89,462)
(87,706)
Net liabilities
(50,575)
(44,894)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(50,576)
(44,895)
Total equity
(50,575)
(44,894)

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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 May 2026
Gavin Drummond
Director
Company registration number SC710529 (Scotland)
Harestone Moss Limited
Notes to the financial statements
for the year ended 30 September 2025
3
1
Accounting policies
Company information

Harestone Moss Limited is a private company limited by shares incorporated in Scotland. The registered office is Parkseat, Whitecairns, Aberdeen, AB23 8XQ.

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.

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

1.2
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.

1.3
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.

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:

Plant and equipment
25% reducing balance
Fixtures and fittings
10% straight line and 3 years straight line

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.

1.4
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Harestone Moss Limited
Notes to the financial statements (continued)
for the year ended 30 September 2025
4
2
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
19,977
34,280
54,257
Depreciation and impairment
At 1 October 2024
-
0
11,445
11,445
Depreciation charged in the year
-
0
3,925
3,925
At 30 September 2025
-
0
15,370
15,370
Carrying amount
At 30 September 2025
19,977
18,910
38,887
At 30 September 2024
19,977
22,835
42,812
3
Going concern

The company has net liabilities of £50,575, but included within creditors is the sum of £56,054 owed to the director. The director has confirmed that he will not call in this amount for as long as is necessary to ensure the ongoing viability of the company. The director therefore considers it to be appropriate for the accounts to be prepared on the going concern basis.

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