Mosborough Machining Limited 30/11/2025 iXBRL

Company registration number: 05046497

Mosborough Machining Limited

Unaudited filleted abridged financial statements

30 November 2025

Mosborough Machining Limited

Contents

Directors and other information

Abridged statement of financial position

Notes to the financial statements

Mosborough Machining Limited

Directors and other information


	Director	Mr E Wilson


	Company number	05046497


	Registered office	Unit 3B, Bedgrave Close
		Norwood Industrial Estate
		Killamarsh
		S21 2HB




	Bankers	Lloyds TSB
		14 Church Street
		Sheffield
		S1 2GJ

Mosborough Machining Limited

Abridged statement of financial position

30 November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1,021		1,234
		_______		_______
			1,021		1,234

Current assets
Debtors		4,958		8,853
Cash at bank and in hand		6,771		10,080
		_______		_______
		11,729		18,933
Creditors: amounts falling due
within one year		( 10,014)		( 14,674)
		_______		_______
Net current assets			1,715		4,259
			_______		_______
Total assets less current liabilities			2,736		5,493


Provisions for liabilities			( 194)		( 235)

			_______		_______
Net assets			2,542		5,258
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			2,442		5,158
			_______		_______
Shareholders funds			2,542		5,258
			_______		_______

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

Mr E Wilson

Director

Company registration number: 05046497

Mosborough Machining Limited

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Unit 3B, Bedgrave Close, Norwood Industrial Estate, Killamarsh, S21 2HB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Office equipment	-	33 %	straight line
Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. Staff costs

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	8,083	9,000
	_______	_______

5. Tangible assets


		£
	Cost
	At 1 December 2024 and 30 November 2025	10,658
		_______
	Depreciation
	At 1 December 2024	9,424
	Charge for the year	213
		_______
	At 30 November 2025	9,637
		_______
	Carrying amount
	At 30 November 2025	1,021
		_______
	At 30 November 2024	1,234
		_______