MOS Incorporated Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09860251 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2025 to 30 April 2026

for

MOS Incorporated Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr K D Marriott

Mr I Stevens

Mr K A C Osbon

SECRETARY:

Mr K D Marriott

REGISTERED OFFICE:

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

REGISTERED NUMBER:

09860251 (England and Wales)

ACCOUNTANTS:

Franklins

18 St Christopher's Way

Pride Park

Derby

Derbyshire

DE24 8JY

CURRENT ASSETS

Debtors

4

93

340,481

Cash at bank

35,861

481,989

35,954

822,470

CREDITORS

Amounts falling due within one year

5

11,837

13,369

NET CURRENT ASSETS

24,117

809,101

TOTAL ASSETS LESS CURRENT
LIABILITIES

24,117

809,101

CAPITAL AND RESERVES

Called up share capital

6

120

Retained earnings

23,997

808,981

SHAREHOLDERS' FUNDS

24,117

809,101

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

Mr K D Marriott - Director

1.	STATUTORY INFORMATION

MOS Incorporated Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

-

285,417

Directors' current accounts

-

52,251

Prepayments

93

2,813

93

340,481

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

-

442

Tax

6,572

7,529

VAT

-

3,838

Directors' current accounts

3,225

-

Accrued expenses

2,040

1,560

11,837

13,369

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

120

Ordinary

1

120

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 April 2026 and the year ended 31 March 2025:

2026

2025

£

Mr K D Marriott

Balance outstanding at start of period

17,417

-

Amounts advanced

128,532

17,417

Amounts repaid

(147,024

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(1,075

)

17,417

Mr K A C Osbon

Balance outstanding at start of period

17,417

-

Amounts advanced

128,532

17,417

Amounts repaid

(147,024

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(1,075

)

17,417

Mr I Stevens

Balance outstanding at start of period

17,417

-

Amounts advanced

128,532

17,417

Amounts repaid

(147,024

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(1,075

)

17,417

The director's loan account was repaid within nine months of the year end. Interest was charged on the overdrawn director's loan account at HM Revenue & Customs official rate of interest during the year being 2.25% to the 5th April 2025 and 3.75% thereafter.