MOSSHALL HOME CARE LTD


Director	GOTTSCHLICH, Georg


Registered Address	Lomond House
	4 South Street
	Inchinnan
	PA4 9RJ


Registered Number	SC711934 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		10,798		12,597
Tangible assets	4		2,528		3,513
			13,326		16,110
Current assets
Debtors		6,339		26,949
Cash at bank and on hand		541		11,675
		6,880		38,624
Creditors amounts falling due within one year	5	(140,224)		(85,324)
Net current assets (liabilities)			(133,344)		(46,700)
Total assets less current liabilities			(120,018)		(30,590)
Creditors amounts falling due after one year	6		(131,294)		(14,650)
Provisions for liabilities	7		-		(143)
Net assets			(251,312)		(45,383)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(251,313)		(45,384)
Shareholders' funds			(251,312)		(45,383)

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 Director acknowledges 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 Director on 31 October 2026, and are signed on its behalf by:

GOTTSCHLICH, Georg
Director
Registered Company No. SC711934

MOSSHALL HOME CARE LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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.

	Going concern
	At 31 October 2025 the company had net liabilities of £251,312 and made a loss of £205,929 for the year. The director has confirmed that he will continue to provide financial support to the company and, together with its existing bank facilities, considers that the company has adequate resources to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. The financial statements have therefore been prepared on the going concern basis.

Going concern

At 31 October 2025 the company had net liabilities of £251,312 and made a loss of £205,929 for the year. The director has confirmed that he will continue to provide financial support to the company and, together with its existing bank facilities, considers that the company has adequate resources to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. The financial statements have therefore been prepared on the going concern basis.

	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	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:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	30		20

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 November 24	17,994	17,994
At 31 October 25	17,994	17,994
Amortisation and impairment
At 01 November 24	5,397	5,397
Charge for year	1,799	1,799
At 31 October 25	7,196	7,196
Net book value
At 31 October 25	10,798	10,798
At 31 October 24	12,597	12,597

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	3,682	1,416	5,098
Additions	-	165	165
At 31 October 25	3,682	1,581	5,263
Depreciation and impairment
At 01 November 24	921	664	1,585
Charge for year	921	229	1,150
At 31 October 25	1,842	893	2,735
Net book value
At 31 October 25	1,840	688	2,528
At 31 October 24	2,761	752	3,513

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	122,869	19,709
Bank borrowings and overdrafts	17,355	64,431
Accrued liabilities and deferred income	-	1,184
Total	140,224	85,324

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	131,294	14,650
Total	131,294	14,650

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	-	143
Total	-	143