REGISTERED NUMBER: SC772950 (Scotland)

Financial Statements for the Year Ended 31 December 2025

for

D H Moses Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M P Clark

H H Liddle

Miss L H Somerville

Miss A M Somerville

REGISTERED OFFICE:

Tower Works

4-8 Stoneygate Road

Newmilns

Ayrshire

KA16 9AJ

REGISTERED NUMBER:

SC772950 (Scotland)

AUDITORS:

McLay McAlister & McGibbon LLP

Chartered Accountants and Statutory Auditors

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Tangible assets

4

417,328

332,096

CURRENT ASSETS

Debtors

5

44,098

16,612

Cash at bank

47,810

13,866

91,908

30,478

CREDITORS

Amounts falling due within one year

6

(477,488

)

(359,416

)

NET CURRENT LIABILITIES

(385,580

)

(328,938

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,748

3,158

PROVISIONS FOR LIABILITIES

(20,480

)

-

NET ASSETS

11,268

3,158

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

11,267

3,157

SHAREHOLDERS' FUNDS

11,268

3,158

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

Miss A M Somerville - Director

1.	STATUTORY INFORMATION

D H Moses Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

First-time Adoption of FRS 102 (Section 1A)

The company has transitioned from FRS 105 (The Financial Reporting Standard applicable to the Micro-entities Regime) to FRS 102 Section 1A (The Financial Reporting Standard applicable in the UK and Republic of Ireland) for the current financial year as they are now a member of a medium-sized group. The transition date was 1 January 2025.The accounting policies have been applied consistently in preparing the financial statements for the year ended 31 December 2025 and the comparative information for the year ended 31 December 2024.

The accounts have been prepared on a going concern basis given the continued support of the parent company.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

5% on reducing balance

Plant and machinery etc

-

20% on cost, 15% on reducing balance and 10% on cost

The company's policy is to review the remaining useful lives and residual value of all tangible fixed assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Debtors

Trade and other debtors are recognised at the settlement amount due with appropriate allowances for irrecoverable amounts where there is objective evidence that the asset is impaired.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash in hand and held at bank.

Creditors

Trade and other creditors are recognised where the company has a present obligation resulting form a past event and are recognised at the settlement amount due after allowing for any trade discounts due.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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 year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

303,940

45,786

349,726

Additions

-

105,506

105,506

At 31 December 2025

303,940

151,292

455,232

DEPRECIATION

At 1 January 2025

13,420

4,210

17,630

Charge for year

11,744

8,530

20,274

At 31 December 2025

25,164

12,740

37,904

NET BOOK VALUE

At 31 December 2025

278,776

138,552

417,328

At 31 December 2024

290,520

41,576

332,096

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

7,871

-

Amounts owed by group undertakings

1

1

Other debtors

36,226

16,611

44,098

16,612

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

-

10,915

Other creditors

477,488

348,501

477,488

359,416

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Martin (Senior Statutory Auditor)

for and on behalf of McLay McAlister & McGibbon LLP

8.	RELATED PARTY DISCLOSURES

Included within Other Creditors is a loan of £340,455 due to a company under common control. The loan is interest free and repayable on demand.

9.	FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10.	ULTIMATE CONTROLLING PARTY

The ultimate parent company is Dustacco Group Limited, a company incorporated in Scotland due to their 100% holding of the company's ordinary share capital.

The is no ultimate controlling party.

Dustacco Group Limited is the largest group for which consolidated financial statements are prepared which include these results. A copy of the consolidated financial statements can be obtained from the registered office:

78-86 Brown Street

Newmilns

Ayrshire

Scotland

KA16 9AG