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Company Registration No. 15512183 (England and Wales)
MOSEY JOYNSON GROUP LTD
Financial Statements
for the Period from 01 March 2025 to 28 February 2026

MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Company Information

Company Details
Company Number 15512183
Registered Office WOODCHURCH ROAD PHARMACY 379 WOODCHURCH ROAD
PRENTON
BIRKENHEAD
WIRRAL
CH42 8PE
Directors
Directors who held office during the period were:
Mark JOYNSON   
Mark James MOSEY   
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Statement of Financial Position

12345678910111213
Notes 2026 2025
£ £
Fixed Assets
Investment Properties 5 130,000 130,000
Investments 6 955,061 955,061
Current Assets
Debtors due 7 177,537 2
Cash at bank and in hand 33,899 403
211,436 405
Creditors
Amount falling due within one year 8 (253,099) (1,078,680)
Net Current Assets (41,663) (1,078,275)
Total Assets less current liabilities 1,043,398 6,786
Creditors due after more than one year 9 (1,037,595) -
Net Assets 5,803 6,786
Capital and Reserves
Called up Share Capital 2 2
Retained earnings at end of year 5,801 6,784
Shareholder funds 5,803 6,786
For the year ending 28/02/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 28 October 2026
Mark Joynson
Company Registration No. 15512183
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Notes to the Accounts

1. Statutory Information
MOSEY JOYNSON GROUP LTD is a private company, limited by shares, registered in England and Wales, registration number 15512183.
2. Accounting Policies
Basis of preparing the Financial Statements
The accounts have been prepared in accordance with FRS 102 Section 1A Small Entities and the Companies Act 2006, under the historical cost convention as modified by the measurement of investment property at fair value. The accounts are presented in pounds sterling, rounded to the nearest pound.The company is the parent of a small group and has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts. These accounts present information about the company as an individual entity.The comparative figures are for the 13-month period from 21 February 2024 to 28 February 2025 and are therefore not entirely comparable.The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, and the accounts have therefore been prepared on the going concern basis.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover comprises rental income from the company's investment property and recharges of costs to its subsidiary, excluding value added tax. Rental income is recognised on a straight-line basis over the rental period. Cost recharges are recognised in the period in which the related costs are incurred.Dividends from the subsidiary are recognised when the company's right to receive payment is established. Interest receivable is recognised on an accruals basis.
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Notes to the Accounts

Current Tax
The tax expense for the period comprises current tax, which is recognised in profit or loss. Current tax is calculated on the basis of tax rates and laws enacted at the reporting date.The tax credit for the year comprises UK corporation tax on taxable profits, less the amount receivable from the subsidiary undertaking for group relief surrendered. Dividends received from the company's subsidiary are exempt from corporation tax and are not included in taxable profits.
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Notes to the Accounts

Deferred Tax
Deferred tax is recognised in respect of timing differences between taxable profits and total comprehensive income as stated in the financial statements, measured using tax rates expected to apply when the timing differences reverse.No deferred tax liability or asset has been recognised, as there are no material timing differences at 28 February 2026 (2025: none). The investment property is carried at a fair value equal to its cost.
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Notes to the Accounts

3. Employees
Average number of employees, including directors, during the year was as follows:
2026 0
2025 0
4. Principal Activity
The principal activity of the company is that of a holding company. The company holds the entire share capital of D Butler Healthcare Ltd (trading as MoJo Pharmacy), which operates community pharmacies, and owns property let to that subsidiary.
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Notes to the Accounts

5. Investment Properties
2026 2025
£ £
Valuation at 01/03/2025 130,000 -
Additions - 130,000
Disposals - -
Transfered (to)/from tangible fixed assets - -
Fair Value adjustments - -
Valuation at 28/02/2026 130,000 130,000
6. Investments
Investments in Subsidiaries Other Investments - Listed Other Investments -Unlisted Total
£ £ £ £
Valuation at 01/03/2025 955,061 - - 955,061
Additions - - - -
Disposals - - - -
Adjustments - - - -
Valuation at 28/02/2026 955,061 - - 955,061
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Notes to the Accounts

7. Debtors
2026 2025
£ £
Trade debtors 650 -
Other debtors 169,387 2
Prepayment and accrued income 7,500 -
177,537 2
Debtors Notes
Debtors are basic financial instruments and are measured at the undiscounted amount receivable, less any provision for impairment.Other debtors include amounts owed by the subsidiary undertaking, which are unsecured and repayable on demand, and unpaid called up share capital. Accrued income is shown net of rent received on account from the subsidiary in advance of invoicing.
8. Creditors: amount falling due within one year
2026 2025
£ £
Bank Loans and other overdrafts 51,250 746,098
Trade Creditors 133 -
Corporation Tax 3,530 1,591
Other tax and social security - 5,127
Other Creditors 192,000 325,864
Accruals and deferred income 6,186 -
253,099 1,078,680
Creditors Due within one year
Bank loans of £51,250 (2025: £746,098) are secured as described in the note on creditors due after one year.Other creditors comprise loans from the directors, which are unsecured, interest free and repayable on demand.
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Notes to the Accounts

9. Creditors: amount falling due after one year
2026 2025
£ £
Bank Loans and overdrafts 1,037,595 -
1,037,595 -
Creditors Due after one year
Bank loans of £1,037,595 (2025: £nil) are repayable by monthly instalments, with the outstanding balance repayable in full at the end of a five-year term. Bank loans are stated net of unamortised arrangement costs, which are charged to profit or loss over the term of the loan.Total bank loans of £1,088,845 (2025: £746,098) are secured by a legal charge over the company's freehold property and by a debenture containing fixed and floating charges over all of the property and undertaking of the company. The bank loan outstanding at 28 February 2025 was secured by charges over the same property and was repaid in full during the year on refinancing.
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MOSEY JOYNSON GROUP LTD

Financial Statements for the period ending 28 February 2026

Notes to the Accounts

10. Guarantees and Financial Commitments
The company has given a cross guarantee in favour of its bankers in respect of the bank borrowings of its subsidiary undertaking, which comprise an overdraft facility of up to £200,000. The guarantee is supported by the legal charge and debenture over the company's assets described in the creditors note. The directors do not expect any loss to arise under this guarantee.
11. Transition to FRS102
These are the company's first financial statements prepared under FRS 102 Section 1A. The previous financial statements, for the period ended 28 February 2025, were prepared under FRS 105 (the micro-entity regime). The date of transition is 21 February 2024.The transition has not affected the reported financial position or equity at either the date of transition or 28 February 2025. In the comparative profit and loss account, dividends received from the subsidiary, previously recognised directly in reserves, are now presented as income. Called up share capital, unpaid, is now presented separately.
12. Post Balance Sheet Events
After the year end the company entered into a further secured term loan facility, repayable over five years, to fund the expansion of the group.Following improvement works carried out after the year end, the company's investment property was independently valued at an amount in excess of its carrying value.Neither event is reflected in these accounts.
13. Additional Notes
Investment propertyInvestment property is measured at fair value at each reporting date, with changes in fair value recognised in profit or loss. No depreciation is provided.The investment property was valued by the directors at 28 February 2026 with reference to its acquisition cost and current market conditions. The valuation was not carried out by an independent valuer. The historical cost of the property is £130,000 (2025: £130,000). The property is let to the company's subsidiary under a lease on commercial terms.Subsidiary undertakingInvestments in subsidiaries are measured at cost less any accumulated impairment. The company owns 100% of the ordinary share capital of D Butler Healthcare Ltd, a company incorporated in Northern Ireland, whose registered office is 63 Prehen Park, Waterside, Londonderry, BT47 2PA.Related party transactionsThe company has taken advantage of the exemption in FRS 102 Section 33 not to disclose transactions with its wholly owned subsidiary. The company is controlled by its directors.
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