REGISTERED NUMBER: 08127412 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Moss Hall Kitchens Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Cothliff

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

08127412 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

64,785

58,801

CURRENT ASSETS

Stocks

47,805

40,000

Debtors

5

93,533

91,111

Cash at bank

100,331

59,056

241,669

190,167

CREDITORS

Amounts falling due within one year

6

222,169

108,225

NET CURRENT ASSETS

19,500

81,942

TOTAL ASSETS LESS CURRENT LIABILITIES

84,285

140,743

CREDITORS

Amounts falling due after more than one year

7

(15,928

)

(16,560

)

PROVISIONS FOR LIABILITIES

10

(13,985

)

(17,135

)

NET ASSETS

54,372

107,048

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

54,272

106,948

SHAREHOLDERS' FUNDS

54,372

107,048

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

J Cothliff - Director

1.	STATUTORY INFORMATION

Moss Hall Kitchens 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.

Improvements to property

-

Straight line over 3 years

Plant & equipment

-

15% on reducing balance

Displays

-

33% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant &

property

equipment

Displays

£

£

£

COST

At 1 September 2024

18,165

25,163

78,416

Additions

5,870

12,672

10,894

Disposals

-

-

(46,690

)

At 31 August 2025

24,035

37,835

42,620

DEPRECIATION

At 1 September 2024

18,165

15,493

52,365

Charge for year

2,021

1,870

14,634

Eliminated on disposal

-

-

(46,690

)

At 31 August 2025

20,186

17,363

20,309

NET BOOK VALUE

At 31 August 2025

3,849

20,472

22,311

At 31 August 2024

-

9,670

26,051

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

59,222

23,906

204,872

Additions

-

2,803

32,239

Disposals

-

-

(46,690

)

At 31 August 2025

59,222

26,709

190,421

DEPRECIATION

At 1 September 2024

40,959

19,089

146,071

Charge for year

4,565

3,165

26,255

Eliminated on disposal

-

-

(46,690

)

At 31 August 2025

45,524

22,254

125,636

NET BOOK VALUE

At 31 August 2025

13,698

4,455

64,785

At 31 August 2024

18,263

4,817

58,801

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

Plant &

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 September 2024

-

14,223

14,223

Additions

11,250

-

11,250

At 31 August 2025

11,250

14,223

25,473

DEPRECIATION

At 1 September 2024

-

4,889

4,889

Charge for year

281

2,333

2,614

At 31 August 2025

281

7,222

7,503

NET BOOK VALUE

At 31 August 2025

10,969

7,001

17,970

At 31 August 2024

-

9,334

9,334

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

18,681

39,755

Other debtors

74,852

51,356

93,533

91,111

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

3,977

2,766

Hire purchase contracts (see note 8)

2,901

2,792

Trade creditors

141,701

73,560

Taxation and social security

2,400

14,001

Other creditors

71,190

15,106

222,169

108,225

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

8,708

14,653

Hire purchase contracts (see note 8)

7,121

1,629

Other creditors

99

278

15,928

16,560

Amounts falling due in more than five years:

Repayable by instalments

Bank loans due after five years by instalments

-

2,870

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.8.25

31.8.24

£

£

Gross obligations repayable:

Within one year

3,636

3,348

Between one and five years

8,728

1,953

12,364

5,301

Finance charges repayable:

Within one year

735

556

Between one and five years

1,607

324

2,342

880

Net obligations repayable:

Within one year

2,901

2,792

Between one and five years

7,121

1,629

10,022

4,421

Non-cancellable

operating leases

31.8.25

31.8.24

£

£

Within one year

11,922

-

Between one and five years

7,094

-

19,016

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase contracts

10,022

4,421

Obligations owing under hire purchase agreements are secured on the assets to which they relate.

10.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

13,985

17,135

Deferred

tax

£

Balance at 1 September 2024

17,135

Credit to Statement of Income and Retained Earnings during year

(3,150

)

Balance at 31 August 2025

13,985

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1.00

100

100

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

J Cothliff

Balance outstanding at start of year

22,815

9,553

Amounts advanced

1,223

13,262

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,038

22,815

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J Cothliff.