REGISTERED NUMBER: 06583858 (England and Wales)

Financial Statements

for the Year Ended 31 May 2025

for

Claims Assist UK (Moseley) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Ali

W Khan

SECRETARY:

K Ali

REGISTERED OFFICE:

4 St Pauls Road

Birmingham

West Midlands

B12 8NG

REGISTERED NUMBER:

06583858 (England and Wales)

ACCOUNTANTS:

John Greenall & Co Limited

20 Crewe Road

Sandbach

Cheshire

CW11 4NE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

72,606

96,869

72,606

96,869

CURRENT ASSETS

Debtors

6

199,292

225,619

Cash at bank and in hand

496

1,471

199,788

227,090

CREDITORS

Amounts falling due within one year

7

260,675

303,014

NET CURRENT LIABILITIES

(60,887

)

(75,924

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,719

20,945

CREDITORS

Amounts falling due after more than one year

8

-

9,691

NET ASSETS

11,719

11,254

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,619

11,154

SHAREHOLDERS' FUNDS

11,719

11,254

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 31 May 2026 and were signed on its behalf by:

K Ali - Director

W Khan - Director

1.	STATUTORY INFORMATION

Claims Assist UK (Moseley) Limited 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 derived from the company's principal activity, and is shown net of value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of one years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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.

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 3 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

5,869

AMORTISATION

At 1 June 2024

and 31 May 2025

5,869

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 June 2024

29,905

520,221

550,126

Disposals

-

(15,450

)

(15,450

)

At 31 May 2025

29,905

504,771

534,676

DEPRECIATION

At 1 June 2024

27,373

425,884

453,257

Charge for year

506

17,645

18,151

Eliminated on disposal

-

(9,338

)

(9,338

)

At 31 May 2025

27,879

434,191

462,070

NET BOOK VALUE

At 31 May 2025

2,026

70,580

72,606

At 31 May 2024

2,532

94,337

96,869

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

Motor

vehicles

£

COST

At 1 June 2024

233,095

Transfer to ownership

(233,095

)

At 31 May 2025

-

DEPRECIATION

At 1 June 2024

176,873

Transfer to ownership

(176,873

)

At 31 May 2025

-

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

56,222

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

175,100

201,400

Other debtors

24,192

24,219

199,292

225,619

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

15,757

16,257

Trade creditors

5,936

7,118

Taxation and social security

205,916

223,775

Other creditors

33,066

55,864

260,675

303,014

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

-

9,691