Company registration number 4324381 (England and Wales)
MOSS TECHNICAL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
MOSS TECHNICAL SERVICES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 8
MOSS TECHNICAL SERVICES LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MOSS TECHNICAL SERVICES LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Moss Technical Services Limited for the year ended 31 October 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Moss Technical Services Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Moss Technical Services Limited and state those matters that we have agreed to state to the b oard of d irectors of Moss Technical Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moss Technical Services Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Moss Technical Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Moss Technical Services Limited. You consider that Moss Technical Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Moss Technical Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin South Wales & West Limited
Court House
Court Road
Bridgend
CF31 1BE
20 July 2026
MOSS TECHNICAL SERVICES LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
60,276
46,464
Current assets
Stocks
5
75,285
102,442
Debtors
6
87,187
139,936
Cash at bank and in hand
76,280
67,506
238,752
309,884
Creditors: amounts falling due within one year
7
(107,289)
(131,341)
Net current assets
131,463
178,543
Total assets less current liabilities
191,739
225,007
Creditors: amounts falling due after more than one year
8
(16,554)
(25,686)
Provisions for liabilities
Deferred tax liability
8,744
14,090
(8,744)
(14,090)
Net assets
166,441
185,231
Capital and reserves
Called up share capital
10
2
2
Profit and loss reserves
166,439
185,229
Total equity
166,441
185,231
MOSS TECHNICAL SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
31 October 2025
- 3 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 July 2026
Mr A F Moss
Director
Company registration number 4324381 (England and Wales)
MOSS TECHNICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
1
Accounting policies
Company information

Moss Technical Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 8, Green Court, Village Farm Road, Bridgend, Mid Glamorgan, UK, CF33 6BL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Straight Line over 4 years
Plant and equipment
10% & 25% on cost
Motor vehicles
25% on cost
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

MOSS TECHNICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5

Pension costs and other post-retirement benefits

The company contributes to the personal pension scheme of individual employees. Contributions payable to the schemes are charged to the profit and loss account in the period to which they relate.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The key estimates included in the accounts are the level provisioning required to reduce stock from cost to net realisable value, the stage of completeness on individual contracts for amounts recoverable under contract and the level of provisioning required against trade debtors for potential bad debts.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
7
6
MOSS TECHNICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024
30,415
140,557
57,247
228,219
Additions
27,132
8,232
-
0
35,364
At 31 October 2025
57,547
148,789
57,247
263,583
Depreciation and impairment
At 1 November 2024
28,779
106,491
46,485
181,755
Depreciation charged in the year
5,656
7,055
8,841
21,552
At 31 October 2025
34,435
113,546
55,326
203,307
Carrying amount
At 31 October 2025
23,112
35,243
1,921
60,276
At 31 October 2024
1,636
34,066
10,762
46,464
5
Stocks
2025
2024
£
£
Finished goods and goods for resale
75,285
102,442
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,949
49,240
Gross amounts owed by contract customers
23,629
42,217
Corporation tax recoverable
1,305
1,305
Other debtors
37,481
35,313
Prepayments and accrued income
8,823
11,861
87,187
139,936
MOSS TECHNICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
7
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
9
9,109
12,597
Trade creditors
72,667
52,652
Corporation tax
350
21,905
Other taxation and social security
11,075
27,668
Deferred income
7,236
9,815
Other creditors
6,852
6,704
107,289
131,341
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
9
16,554
25,686
9
Loans and overdrafts
2025
2024
£
£
Bank loans
25,663
38,283
Payable within one year
9,109
12,597
Payable after one year
16,554
25,686

The bank loans and overdrafts are secured by the personal guarantee of the Director, together with a charge over the assets of the company.

10
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
2 Ordinary of £1 each
2
2
2
2
11
Directors' transactions
Advances
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
3.75
19,335
41,322
1,079
(19,335)
42,401
19,335
41,322
1,079
(19,335)
42,401
MOSS TECHNICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
12
Related party transactions

The company is controlled by the director and his wife, who own 100% of the issued share capital.

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