REGISTERED NUMBER: 08680327 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Moss Rose Farm Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M E Tyler

Mrs E A J Tyler

REGISTERED OFFICE:

Moss Rose Farm

Moddershall

Stone

Staffordshire

ST158TG

REGISTERED NUMBER:

08680327 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

-

Investment property

6

147,000

136,400

147,000

136,400

CREDITORS

Amounts falling due within one year

7

125,963

131,364

NET CURRENT LIABILITIES

(125,963

)

(131,364

)

TOTAL ASSETS LESS CURRENT LIABILITIES

21,037

5,036

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,937

4,936

21,037

5,036

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

Mrs E A J Tyler - Director

1.	STATUTORY INFORMATION

Moss Rose Farm 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income receivable in respect of investment properties and is recognised in accordance with the terms of the tenancy agreement.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 December 2024

and 30 November 2025

1,352

AMORTISATION

At 1 December 2024

and 30 November 2025

1,352

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

10,343

DEPRECIATION

At 1 December 2024

and 30 November 2025

10,343

NET BOOK VALUE

At 30 November 2025

-

6.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 December 2024

136,400

Revaluations

10,600

At 30 November 2025

147,000

NET BOOK VALUE

At 30 November 2025

147,000

At 30 November 2024

136,400

Cost or valuation at 30 November 2025 is represented by:

£

Valuation in 2025

10,600

Cost

136,400

147,000

If investment property had not been revalued it would have been included at the following historical cost:

30/11/25

30/11/24

£

£

Cost

136,400

136,400

Investment property was valued on an open market basis on 30 November 2025 by Mrs Elsa Tyler, director .

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade creditors

290

-

Taxation and social security

1,267

862

Other creditors

124,406

130,502

125,963

131,364