MOSS OFF ROOF LTD


Directors	BARRONS, Bruce
	BARRONS, Joshua Campbell


Registered Address	38 Hillcrest Road
	Bournemouth
	BH9 3HX


Registered Number	12608728 (England and Wales)

Balance Sheet as at
30 June 2026

	Notes	30 Jun 2026		30 Nov 2025
		£	£	£	£
Fixed assets
Tangible assets	3		43,711		47,080
			43,711		47,080
Current assets
Debtors		10,100		20,842
Cash at bank and on hand		4,978		17,719
		15,078		38,561
Creditors amounts falling due within one year	4	(73,320)		(53,231)
Net current assets (liabilities)			(58,242)		(14,670)
Total assets less current liabilities			(14,531)		32,410
Creditors amounts falling due after one year	5		(2,361)		(9,505)
Net assets			(16,892)		22,905
Capital and reserves
Called up share capital			100		100
Profit and loss account			(16,992)		22,805
Shareholders' funds			(16,892)		22,905

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 September 2026, and are signed on its behalf by:

BARRONS, Joshua Campbell
Director
Registered Company No. 12608728

MOSS OFF ROOF LTD

Notes to the Financial Statements
for the period ended 30 June 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	4		6

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 December 25	35,282	45,890	81,172
At 30 June 26	35,282	45,890	81,172
Depreciation and impairment
At 01 December 25	14,448	19,644	34,092
Charge for year	1,823	1,546	3,369
At 30 June 26	16,271	21,190	37,461
Net book value
At 30 June 26	19,011	24,700	43,711
At 30 November 25	20,834	26,246	47,080

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	31,846	18,676
Taxation and social security	31,963	24,317
Finance lease and HP contracts	9,511	9,197
Other creditors	-	1,041
Total	73,320	53,231

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	2,361	9,505
Total	2,361	9,505

6.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	11,872		18,703