REGISTERED NUMBER: 04876089 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2026

FOR

MOSS FORKLIFTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M S Turner

SECRETARY:

REGISTERED OFFICE:

Unit 6, Tower House Lane Business Park

Tower House Lane

Hedon Road

Saltend

HU12 8EE

REGISTERED NUMBER:

04876089 (England and Wales)

ACCOUNTANTS:

The Accountancy & Administration Bureau

31 Thornfields

Thorngumbald

East Riding

FIXED ASSETS

Tangible assets

4

280,212

240,442

CURRENT ASSETS

Stocks

2,250

2,250

Debtors

5

153,053

119,261

Cash at bank and in hand

60,763

65,032

216,066

186,543

CREDITORS

Amounts falling due within one year

6

166,405

111,022

NET CURRENT ASSETS

49,661

75,521

TOTAL ASSETS LESS CURRENT LIABILITIES

329,873

315,963

CREDITORS

Amounts falling due after more than one year

7

(29,401

)

(52,501

)

PROVISIONS FOR LIABILITIES

(70,053

)

(60,111

)

NET ASSETS

230,419

203,351

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

230,219

203,151

SHAREHOLDERS' FUNDS

230,419

203,351

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

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

The director acknowledges his 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 director and authorised for issue on 8 October 2026 and were signed by:

M S Turner - Director

1.	STATUTORY INFORMATION

Moss Forklifts 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2025

615,127

Additions

160,057

Disposals

(28,730

)

At 30 September 2026

746,454

DEPRECIATION

At 1 October 2025

374,685

Charge for year

113,104

Eliminated on disposal

(21,547

)

At 30 September 2026

466,242

NET BOOK VALUE

At 30 September 2026

280,212

At 30 September 2025

240,442

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 October 2025

and 30 September 2026

143,919

DEPRECIATION

At 1 October 2025

42,549

Charge for year

35,432

At 30 September 2026

77,981

NET BOOK VALUE

At 30 September 2026

65,938

At 30 September 2025

101,370

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

151,211

119,188

Other debtors

1,842

73

153,053

119,261

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

5,475

Hire purchase contracts

16,046

27,792

Trade creditors

89,155

28,215

Taxation and social security

57,893

47,190

Other creditors

3,311

2,350

166,405

111,022

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

29,401

52,501

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

45,447

80,293

The hire purchase advances are secured on the assets purchased

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2026 and 30 September 2025:

2026

2025

£

£

M S Turner

Balance outstanding at start of year

73

59,076

Amounts repaid

(73

)

(59,003

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

73

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £51,650 (2025 - £39,500) were paid to the director .