REGISTERED NUMBER: 15499806 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

MOSS & BROWN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Moss

A J Brown

REGISTERED OFFICE:

42 Collyer Road

Calverton

Nottingham

NG14 6LY

REGISTERED NUMBER:

15499806 (England and Wales)

ACCOUNTANTS:

seven7seven

10 Kingswell Avenue

Arnold

Nottingham

NG5 6SY

FIXED ASSETS

Tangible assets

4

17,198

22,215

CURRENT ASSETS

Debtors

5

39,054

10,824

Cash at bank

172

349

39,226

11,173

CREDITORS

Amounts falling due within one year

6

54,574

20,998

NET CURRENT LIABILITIES

(15,348

)

(9,825

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,850

12,390

CREDITORS

Amounts falling due after more than one year

7

-

(6,497

)

PROVISIONS FOR LIABILITIES

(856

)

(1,281

)

NET ASSETS

994

4,612

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

992

4,610

994

4,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

B Moss - Director

1.	STATUTORY INFORMATION

Moss & Brown Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

and 28 February 2026

8,624

1,767

15,995

2,080

28,466

DEPRECIATION

At 1 March 2025

1,294

265

3,999

693

6,251

Charge for year

1,099

225

2,999

694

5,017

At 28 February 2026

2,393

490

6,998

1,387

11,268

NET BOOK VALUE

At 28 February 2026

6,231

1,277

8,997

693

17,198

At 28 February 2025

7,330

1,502

11,996

1,387

22,215

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 March 2025

and 28 February 2026

9,995

DEPRECIATION

At 1 March 2025

2,499

Charge for year

1,874

At 28 February 2026

4,373

NET BOOK VALUE

At 28 February 2026

5,622

At 28 February 2025

7,496

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

24,055

9,460

Other debtors

14,999

1,364

39,054

10,824

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

6,497

1,999

Trade creditors

14,913

4,405

Taxation and social security

25,712

11,837

Other creditors

7,452

2,757

54,574

20,998

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

6,497

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 28 February 2026 and the period ended 28 February 2025:

2026

2025

£

£

B Moss

Balance outstanding at start of year

-

-

Amounts advanced

7,500

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,500

-

A J Brown

Balance outstanding at start of year

-

-

Amounts advanced

7,500

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

7,500

-