A.S Mosley & Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: SC171776

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		12,450
Tangible Assets	5		831,817		731,476
Investments	6		2,847,452		889,939

			3,679,269		1,633,865
CURRENT ASSETS
Stocks		307,185		148,016
Debtors	7	372,985		741,443
Cash at bank and in hand		724,272		578,628

		1,404,442		1,468,087
Creditors: Amounts Falling Due Within One Year	8	(256,064 )		(233,841 )

NET CURRENT ASSETS (LIABILITIES)			1,148,378		1,234,246

TOTAL ASSETS LESS CURRENT LIABILITIES			4,827,647		2,868,111

Creditors: Amounts Falling Due After More Than One Year	9		(12,500 )		(113,194 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(462,441 )		-

NET ASSETS			4,352,706		2,754,917

CAPITAL AND RESERVES
Called up share capital			2		2
Fair value reserve			1,325,352		-
Profit and Loss Account			3,027,352		2,754,915

SHAREHOLDERS' FUNDS			4,352,706		2,754,917

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A.S Mosley & Company Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A S Mosley

Director

04/08/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

A.S Mosley & Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC171776 . The registered office is Laundry Cottage, Petmathen, Oyne, Insch, AB52 6RU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets consists of cmputer software. It is amortised to the profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Plant & Machinery	4 years straight line
Motor Vehicles	4 years straight line
Computer Equipment	4 years straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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A.S Mosley & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Fixed Asset Investments

Investments in non-financial commodities are initially measured at cost, including transaction costs. Subsequently, where an active market exists, investments are measured at fair value at the reporting date with changes in fair value recognised in profit or loss. Where fair value cannot be measured reliably, the investment is measured at cost less impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2025: 18)

4. Intangible Assets

	Other Intangible Assets
	£
Cost
As at 1 February 2025	16,383
Disposals	(16,383 )

As at 31 January 2026	-

Amortisation
As at 1 February 2025	3,933
Provided during the period	12,450
Disposals	(16,383)

As at 31 January 2026	-

...CONTINUED

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A.S Mosley & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	12,450

5. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 February 2025	708,073	104,751	812,824
Additions	92,752	23,432	116,184

As at 31 January 2026	800,825	128,183	929,008

Depreciation
As at 1 February 2025	-	81,348	81,348
Provided during the period	-	15,843	15,843

As at 31 January 2026	-	97,191	97,191

Net Book Value
As at 31 January 2026	800,825	30,992	831,817

As at 1 February 2025	708,073	23,403	731,476

6. Investments

	Other
	£
Cost or Valuation
As at 1 February 2025	889,939
Additions	200,000
Disposals	(9,623 )
Fair value adjustments	1,767,136

As at 31 January 2026	2,847,452

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	2,847,452

As at 1 February 2025	889,939

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A.S Mosley & Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	212,949	627,975
Other debtors	160,036	113,468

	372,985	741,443

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,605	13,825
Bank loans and overdrafts	50,000	-
Other creditors	47,134	5,186
Taxation and social security	153,325	214,830

	256,064	233,841

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	12,500	113,194

10. Secured Creditors

Of the creditors the following amounts are secured. The bank loan is secured under the Coronavirus Business Interruption Loan Scheme.

	2026		2025
	£		£
Bank loans and overdrafts	62,500		113,194

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