BrightAccountsProduction v1.0.0 v1.0.0 2024-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be that of electrical & plumbing services. 24 March 2026 2 2 08236790 2025-11-30 08236790 2024-11-30 08236790 2023-11-30 08236790 2024-12-01 2025-11-30 08236790 2023-12-01 2024-11-30 08236790 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08236790 uk-curr:PoundSterling 2024-12-01 2025-11-30 08236790 uk-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08236790 uk-bus:FullAccounts 2024-12-01 2025-11-30 08236790 uk-core:ShareCapital 2025-11-30 08236790 uk-core:ShareCapital 2024-11-30 08236790 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 08236790 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 08236790 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 08236790 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 08236790 uk-bus:FRS102 2024-12-01 2025-11-30 08236790 uk-core:PlantMachinery 2024-12-01 2025-11-30 08236790 uk-core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 08236790 uk-core:MotorVehicles 2024-12-01 2025-11-30 08236790 uk-core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 08236790 uk-core:CurrentFinancialInstruments 2025-11-30 08236790 uk-core:CurrentFinancialInstruments 2024-11-30 08236790 uk-core:WithinOneYear 2025-11-30 08236790 uk-core:WithinOneYear 2024-11-30 08236790 uk-core:EmployeeBenefits 2024-11-30 08236790 uk-core:EmployeeBenefits 2024-12-01 2025-11-30 08236790 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-11-30 08236790 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-11-30 08236790 uk-core:OtherDeferredTax 2025-11-30 08236790 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-11-30 08236790 uk-core:EmployeeBenefits 2025-11-30 08236790 2024-12-01 2025-11-30 08236790 uk-bus:Director1 2024-12-01 2025-11-30 08236790 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 xbrli:pure iso4217:GBP iso4217:EUR xbrli:shares

Company Registration Number: 08236790

Moss Electrical & Plumbing Ltd

Unaudited Financial Statements

for the financial year ended 30 November 2025

Moss Electrical & Plumbing Ltd

Company Registration Number: 08236790

STATEMENT OF FINANCIAL POSITION

as at 30 November 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 6,835 |  | 10,703
|  |  | ───────── |  | ─────────
Current Assets

Inventories |  | 5 | 3,000 |  | 3,000
Receivables |  | 6 | 10,309 |  | 118,806
Cash and cash equivalents |  |  | 149,877 |  | 45,625
|  |  | ───────── |  | ─────────
|  |  | 163,186 |  | 167,431
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 7 | (24,096) |  | (15,216)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 139,090 |  | 152,215
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 145,925 |  | 162,918
Provisions for liabilities |  | 8 | (1,298) |  | (2,301)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 144,627 |  | 160,617
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 6 |  | 6
Retained earnings |  |  | 144,621 |  | 160,611
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 144,627 |  | 160,617
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

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

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 24 March 2026

________________________________ |  |  |  |  |
Martin Moss |  |  |  |  |
Director |  |  |  |  |

Moss Electrical & Plumbing Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

1. | General Information
| Moss Electrical & Plumbing Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 08236790. The registered office of the company is 66 Heath Road, Maidstone, Kent, ME16 9JU which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Director's Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable for electrical & plumbing services.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Reducing balance
|  | Fixtures, fittings and equipment | - | 25% Straight line
|  | Motor vehicles | - | 25% Reducing balance
|  | Computer equipment | - | 25% Reducing balance
| Inventories
| Inventories are valued at the lower of cost and net realisable value. Inventories are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Average number of persons employed | 2 | 2
|  | ═════════ | ═════════

4. | Property, plant and equipment
|  | Plant and | Fixtures, | Motor | Computer | Total
|  | machinery | fittings and | vehicles | equipment |
|  |  | equipment |  |  |
|  | £ | £ | £ | £ | £
| Cost
| At 1 December 2024 | 16,460 | 1,136 | 14,542 | 9,807 | 41,945
| Additions | 280 | - | - | - | 280
| Disposals | (9,510) | - | - | (3,364) | (12,874)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 November 2025 | 7,230 | 1,136 | 14,542 | 6,443 | 29,351
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 December 2024 | 11,052 | 414 | 13,087 | 6,689 | 31,242
| Charge for the financial year | 1,112 | 284 | 364 | 660 | 2,420
| On disposals | (8,261) | - | - | (2,885) | (11,146)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 November 2025 | 3,903 | 698 | 13,451 | 4,464 | 22,516
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 November 2025 | 3,327 | 438 | 1,091 | 1,979 | 6,835
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 30 November 2024 | 5,408 | 722 | 1,455 | 3,118 | 10,703
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

5. | Inventories | 2025 | 2024
|  | £ | £
| Stock | 3,000 | 3,000
|  | ═════════ | ═════════

6. | Receivables | 2025 | 2024
|  | £ | £
| Trade receivables | 8,628 | 9,256
| Director's current account | - | 107,914
| Prepayments and accrued income | 1,681 | 1,636
|  | ───────── | ─────────
|  | 10,309 | 118,806
|  | ═════════ | ═════════

7. | Payables | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade payables | 2,801 | 11,051
| Taxation and social security costs | 6,675 | 4,165
| Other creditors | 14,620 | -
|  | ───────── | ─────────
|  | 24,096 | 15,216
|  | ═════════ | ═════════

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 2,301 | 2,301 | 3,333
| Charged to profit and loss | (1,003) | (1,003) | (1,032)
|  | ───────── | ───────── | ─────────
| At financial year end | 1,298 | 1,298 | 2,301
|  | ═════════ | ═════════ | ═════════