Company Registration No. SC695093 (Scotland)
MOSSY DAYS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
James Hair Group Limited
59 Bonnygate
CUPAR
Fife
UK
KY15 4BY
MOSSY DAYS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
952,260
959,745
Current assets
Debtors
4
11,257
2,572
Creditors: amounts falling due within one year
5
(445,417)
(478,105)
Net current liabilities
(434,160)
(475,533)
Total assets less current liabilities
518,100
484,212
Creditors: amounts falling due after more than one year
6
(395,879)
(420,041)
Provisions for liabilities
7
(159)
(1,581)
Net assets
122,062
62,590
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
121,962
62,490
Total equity
122,062
62,590

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 24 August 2026 and are signed on its behalf by:
Mrs Julie Stephenson
Director
Company Registration No. SC695093
MOSSY DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Mossy Days Limited is a private company limited by shares incorporated in Scotland. The registered office is Parbroath Farm Office, LUTHRIE, CUPAR, Fife, UK, KY15 4NT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

T urnover comprises the invoiced value of furnished holiday rental provided by the company.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and equipment
25% straight line
Fixtures and fittings
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with charges recognised in profit and loss.

MOSSY DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 January 2025 and 31 December 2025
951,425
499
37,423
989,347
Depreciation and impairment
At 1 January 2025
-
0
499
29,103
29,602
Depreciation charged in the year
-
0
-
0
7,485
7,485
At 31 December 2025
-
0
499
36,588
37,087
Carrying amount
At 31 December 2025
951,425
-
0
835
952,260
At 31 December 2024
951,425
-
0
8,320
959,745
MOSSY DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,092
660
Other debtors
-
0
22
Prepayments and accrued income
2,165
1,890
11,257
2,572
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
70,188
82,378
Trade creditors
7,903
366
Corporation tax
21,077
1,875
Other taxation and social security
7,640
3,184
Deferred income
12,413
8,971
Other creditors
54
-
Directors current accounts
322,005
377,315
Accruals and deferred income
4,137
4,016
445,417
478,105
MOSSY DAYS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
395,879
420,041

Included within creditors is a Bank loan with the Royal Bank of Scotland, who have a fixed charge over the property held by the company.

Amounts included above which fall due after five years are as follows:
Payable by instalments
305,879
330,041
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
159
1,581
8
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary Shares of £1 each
100
100
2025-12-31 2025-01-01 false false false 24 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Jeremy Stephenson Mrs Julie Stephenson Miss Olivia Stephenson Mrs Julie Stephenson 2026-08-24 SC695093 2025-01-01 2025-12-31 SC695093 2025-12-31 SC695093 2024-12-31 SC695093 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 SC695093 core:PlantMachinery 2025-12-31 SC695093 core:FurnitureFittings 2025-12-31 SC695093 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 SC695093 core:PlantMachinery 2024-12-31 SC695093 core:FurnitureFittings 2024-12-31 SC695093 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 SC695093 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 SC695093 core:CurrentFinancialInstruments 2025-12-31 SC695093 core:CurrentFinancialInstruments 2024-12-31 SC695093 core:Non-currentFinancialInstruments 2025-12-31 SC695093 core:Non-currentFinancialInstruments 2024-12-31 SC695093 core:ShareCapital 2025-12-31 SC695093 core:ShareCapital 2024-12-31 SC695093 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC695093 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC695093 core:ShareCapitalOrdinaryShareClass1 2025-12-31 SC695093 core:ShareCapitalOrdinaryShareClass1 2024-12-31 SC695093 bus:Director2 2025-01-01 2025-12-31 SC695093 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC695093 core:PlantMachinery 2025-01-01 2025-12-31 SC695093 core:FurnitureFittings 2025-01-01 2025-12-31 SC695093 2024-01-01 2024-12-31 SC695093 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-31 SC695093 core:PlantMachinery 2024-12-31 SC695093 core:FurnitureFittings 2024-12-31 SC695093 2024-12-31 SC695093 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC695093 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC695093 bus:FRS102 2025-01-01 2025-12-31 SC695093 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC695093 bus:Director1 2025-01-01 2025-12-31 SC695093 bus:Director3 2025-01-01 2025-12-31 SC695093 bus:CompanySecretary1 2025-01-01 2025-12-31 SC695093 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP