THE OLD MOSELEY ARMS LIMITED

THE OLD MOSELEY ARMS LIMITED
Contents Page
For the year ended 31 October 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

THE OLD MOSELEY ARMS LIMITED Accountants' Report For the year ended 31 October 2025
Report to the directors on the preparation of the unaudited statutory accounts of THE OLD MOSELEY ARMS LIMITED for the year ended 31 October 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of THE OLD MOSELEY ARMS LIMITED for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of THE OLD MOSELEY ARMS LIMITED, as a body, in accordance with the terms of our engagement letter dated 24 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of THE OLD MOSELEY ARMS LIMITED and state those matters that we have agreed to state to the Board of Directors of THE OLD MOSELEY ARMS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE OLD MOSELEY ARMS LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that THE OLD MOSELEY ARMS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of THE OLD MOSELEY ARMS LIMITED. You consider that THE OLD MOSELEY ARMS 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 accounts of THE OLD MOSELEY ARMS 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 accounts 31 October 2025. .................................................... RAGAVAN AND CO LTD CHARTERED CERTIFIED ACCOUNTANTS 240 GROVE LANE BIRMINGHAM WEST MIDLANDS B20 2EY 27 July 2026 1

THE OLD MOSELEY ARMS LIMITED
Accountants' Report
For the year ended 31 October 2025

Report to the directors on the preparation of the unaudited statutory accounts of THE OLD MOSELEY ARMS LIMITED for the year ended 31 October 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of THE OLD MOSELEY ARMS LIMITED for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of THE OLD MOSELEY ARMS LIMITED, as a body, in accordance with the terms of our engagement letter dated 24 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of THE OLD MOSELEY ARMS LIMITED and state those matters that we have agreed to state to the Board of Directors of THE OLD MOSELEY ARMS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE OLD MOSELEY ARMS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that THE OLD MOSELEY ARMS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of THE OLD MOSELEY ARMS LIMITED. You consider that THE OLD MOSELEY ARMS 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 accounts of THE OLD MOSELEY ARMS 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 accounts
31 October 2025.

....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
27 July 2026

1

THE OLD MOSELEY ARMS LIMITED
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	23,000	23,000
Tangible fixed assets	4	59,116	66,964
		82,116	89,964
Current assets
Stocks		9,010	8,250
Debtors		1,281	914
Cash at bank and in hand		234,264	205,096
		244,555	214,260
Creditors: amount falling due within one year		(132,754)	(127,617)
Net current assets		111,801	86,643

Total assets less current liabilities		193,917	176,607
Creditors: amount falling due after more than one year		(6,134)	(16,462)
Net assets		187,783	160,145

Capital and reserves
Called up share capital	5	10	10
Profit and loss account		187,773	160,135
Shareholders' funds		187,783	160,145

For the 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 27 July 2026 and were signed on its behalf by:

-------------------------------
H KAUR
Director

2

THE OLD MOSELEY ARMS LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

THE OLD MOSELEY ARMS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10412454, registration address 240 GROVE LANE,, HANDSWORTH,, BIRMINGHAM, WEST MIDLANDS, B20 2EY. The trading address of the company is 53 TINDAL STREET, MOSELEY, BIRMINGHAM, WEST MIDLANDS, B12 9QU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Motor Vehicles	10% Straight Line
Fixtures and Fittings	20% Straight Line
Computer Equipment	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 5).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 November 2024	23,000	23,000
Additions	-	-
Disposals	-	-
At 31 October 2025	23,000	23,000
Net book values
At 31 October 2025	23,000	23,000
At 31 October 2024	23,000	23,000

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 November 2024	89,849	15,586	31,253	717	137,405
Additions	-	-	2,060	-	2,060
Disposals	-	-	-	-	-
At 31 October 2025	89,849	15,586	33,313	717	139,465
Depreciation
At 01 November 2024	44,008	3,117	23,031	287	70,443
Charge for year	4,584	1,559	3,620	143	9,906
On disposals	-	-	-	-	-
At 31 October 2025	48,592	4,676	26,651	430	80,349
Net book values
Closing balance as at 31 October 2025	41,257	10,910	6,662	287	59,116
Opening balance as at 01 November 2024	45,841	12,469	8,223	431	66,964

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
10 Class A shares of £1.00 each	10		10
	10		10

3

Registered Number: 10412454
England and Wales
THE OLD MOSELEY ARMS LIMITED

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025