Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2025-01-01 0 false The principal activity of the company during the year continued to be that of construction and property rental.0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00865754 2025-01-01 2025-12-31 00865754 2024-01-01 2024-12-31 00865754 2025-12-31 00865754 2024-12-31 00865754 c:Director1 2025-01-01 2025-12-31 00865754 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 00865754 d:PlantMachinery 2025-01-01 2025-12-31 00865754 d:PlantMachinery 2025-12-31 00865754 d:PlantMachinery 2024-12-31 00865754 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00865754 d:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 00865754 d:OtherPropertyPlantEquipment 2025-12-31 00865754 d:OtherPropertyPlantEquipment 2024-12-31 00865754 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00865754 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00865754 d:FreeholdInvestmentProperty 2025-12-31 00865754 d:FreeholdInvestmentProperty 2024-12-31 00865754 d:CurrentFinancialInstruments 2025-12-31 00865754 d:CurrentFinancialInstruments 2024-12-31 00865754 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 00865754 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 00865754 d:ShareCapital 2025-12-31 00865754 d:ShareCapital 2024-12-31 00865754 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00865754 d:RetainedEarningsAccumulatedLosses 2025-12-31 00865754 d:RetainedEarningsAccumulatedLosses 2024-12-31 00865754 c:OrdinaryShareClass1 2025-01-01 2025-12-31 00865754 c:OrdinaryShareClass1 2025-12-31 00865754 c:FRS102 2025-01-01 2025-12-31 00865754 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00865754 c:FullAccounts 2025-01-01 2025-12-31 00865754 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00865754 6 2025-01-01 2025-12-31 00865754 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00865754 H C MOSS (BUILDERS) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
H C MOSS (BUILDERS) LIMITED REGISTERED NUMBER: 00865754 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 4,962 |  | 5,123
Investments | 5 |  | 7,650 |  | 7,650
Investment property | 6 |  | 1,801,973 |  | 1,801,973
|  |  | 1,814,585 |  | 1,814,746
CURRENT ASSETS |  |  |  |  |
Stocks | 7 | 103,325 |  | 102,644 |
Debtors: amounts falling due within one year | 8 | 11,456,945 |  | 11,441,166 |
Cash at bank and in hand |  | 80,931 |  | 88,221 |
|  | 11,641,201 |  | 11,632,031 |
Creditors: amounts falling due within one year | 9 | (196,497) |  | (293,535) |
NET CURRENT ASSETS |  |  | 11,444,704 |  | 11,338,496
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 13,259,289 |  | 13,153,242
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  |  | (203,794) |  | (203,794)
NET ASSETS |  |  | 13,055,495 |  | 12,949,448
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 2,000 |  | 2,000
Profit and loss account | 11 |  | 13,053,495 |  | 12,947,448
|  |  | 13,055,495 |  | 12,949,448
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H C MOSS (BUILDERS) LIMITED REGISTERED NUMBER: 00865754 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mrs S C Death
Director
Date: 22 July 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
H C MOSS (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
H C Moss (Builders) Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Meadow Barn, Bluntisham Road, Colne, Cambridgeshire, PE28 3LY. The Company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of property sales, construction services and rental income during the year, exclusive of Value Added Tax and trade discounts. Turnover is recognised as the fair value of the consideration received or receivable. Property sales and construction services turnover is recognised once the property sale is completed or the construction service has been provided. Rental income turnover is recognised in the period in which the rental income and fees relate.
| 2.3 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 2%
|  |  |  | Plant and machinery | - | 25-33%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
H C MOSS (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | INVESTMENT PROPERTY
Investment property is carried at fair value determined by external valuers or directors and are derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.
| 2.5 | VALUATION OF INVESTMENTS
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.6 | WORKS IN PROGRESS
Work in progress is valued at the lower of cost and net realisable value after making due allowance for reductions in land values and amounts transferred to costs of sales on completion of individual plots. An estimation of profit is made when the sale of individual plots is recognised with the full profit being recognised when the site is completed.
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
H C MOSS (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.11 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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H C MOSS (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Other fixed assets | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 January 2025 | 2,681 | 8,051 | 10,732
| Disposals | (2,681) | - | (2,681)
| At 31 December 2025 | - | 8,051 | 8,051
| DEPRECIATION |  |  |
| At 1 January 2025 | 2,681 | 2,928 | 5,609
| Charge for the year on owned assets | - | 161 | 161
| Disposals | (2,681) | - | (2,681)
| At 31 December 2025 | - | 3,089 | 3,089
| NET BOOK VALUE |  |  |
| At 31 December 2025 | - | 4,962 | 4,962
| At 31 December 2024 | - | 5,123 | 5,123
5. | FIXED ASSET INVESTMENTS
|  | Unlisted investments
|  | £
| COST OR VALUATION |
| At 1 January 2025 | 7,650
| At 31 December 2025 | 7,650
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H C MOSS (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | INVESTMENT PROPERTY
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 January 2025 | 1,801,973
| AT 31 DECEMBER 2025 | 1,801,973
The valuations were made by the directors based on professional advice received, on an open market value for existing use basis.
7. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 103,325 | 102,644
8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,348,926 | 11,336,356
| Other debtors | 4,282 | 4,236
| Prepayments and accrued income | 103,737 | 100,574
|  | 11,456,945 | 11,441,166
9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 152,340 | 206,764
| Corporation tax | 24,136 | 18,668
| Other creditors | 20,021 | 68,103
|  | 196,497 | 293,535
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H C MOSS (BUILDERS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 2,000 Ordinary shares of £1.00 each | 2,000 | 2,000
11. | RESERVES
Profit and loss account Includes all current and prior year retained profit and losses. The balance of £13,053,495 (2024 - £12,947,448) includes £983,499 (2024 - £983,499) that is not distributable.
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