1 December 2024 false No description of principal activity Taxfiler 2024.6 06283916business:PrivateLimitedCompanyLtd2024-12-012025-11-30 062839162024-11-30 062839162024-12-012025-11-30 06283916business:AuditExemptWithAccountantsReport2024-12-012025-11-30 06283916business:FilletedAccounts2024-12-012025-11-30 062839162025-11-30 06283916business:Director12024-12-012025-11-30 06283916business:RegisteredOffice2024-12-012025-11-30 062839162024-11-30 06283916core:WithinOneYear2025-11-30 06283916core:WithinOneYear2024-11-30 06283916core:ShareCapitalcore:PreviouslyStatedAmount2025-11-30 06283916core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 06283916core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-11-30 06283916core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 06283916core:PreviouslyStatedAmount2025-11-30 06283916core:PreviouslyStatedAmount2024-11-30 06283916business:SmallEntities2024-12-012025-11-30 06283916countries:EnglandWales2024-12-012025-11-30 06283916core:PlantMachinery2024-12-012025-11-30 06283916core:MotorVehicles2024-12-012025-11-30 06283916core:PlantMachinery2024-11-30 06283916core:MotorVehicles2024-11-30 06283916core:PlantMachinery2025-11-30 06283916core:MotorVehicles2025-11-30 062839162023-12-012024-11-30 iso4217:GBP xbrli:pure
Company Registration No. 06283916 (England and Wales)
PAUL MOSS ELECTRICAL LIMITED Unaudited accounts for the year ended 30 November 2025
PAUL MOSS ELECTRICAL LIMITED Unaudited accounts Contents
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PAUL MOSS ELECTRICAL LIMITED Company Information for the year ended 30 November 2025
Director
Mr P P Moss
Company Number
06283916 (England and Wales)
Registered Office
136 BALDWINS LANE CROXLEY GREEN RICKMANSWORTH HERTFORDSHIRE WD3 3LJ
Accountants
GIA Foley & Co West Clayton Business Centre Berry Lane Chorleywood Hertfordshire WD3 5EX
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PAUL MOSS ELECTRICAL LIMITED Statement of financial position as at 30 November 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,314 
11,086 
Current assets
Debtors
29,234 
38,686 
Cash at bank and in hand
9,562 
47,030 
38,796 
85,716 
Creditors: amounts falling due within one year
(2,514)
(18,730)
Net current assets
36,282 
66,986 
Total assets less current liabilities
44,596 
78,072 
Provisions for liabilities
Deferred tax
(2,079)
(2,772)
Net assets
42,517 
75,300 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
42,417 
75,200 
Shareholders' funds
42,517 
75,300 
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 May 2026 and were signed on its behalf by
Mr P P Moss Director Company Registration No. 06283916
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PAUL MOSS ELECTRICAL LIMITED Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
PAUL MOSS ELECTRICAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06283916. The registered office is 136 BALDWINS LANE, CROXLEY GREEN, RICKMANSWORTH, HERTFORDSHIRE, WD3 3LJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2024
3,299 
43,568 
46,867 
At 30 November 2025
3,299 
43,568 
46,867 
Depreciation
At 1 December 2024
2,916 
32,865 
35,781 
Charge for the year
96 
2,676 
2,772 
At 30 November 2025
3,012 
35,541 
38,553 
Net book value
At 30 November 2025
287 
8,027 
8,314 
At 30 November 2024
383 
10,703 
11,086 
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PAUL MOSS ELECTRICAL LIMITED Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
221 
1,586 
Trade debtors
21,013 
37,100 
Other debtors
8,000 
- 
29,234 
38,686 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
234 
3,013 
Taxes and social security
1,735 
14,893 
Other creditors
230 
- 
Loans from directors
315 
824 
2,514 
18,730 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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