Registration number: 09500090

D & J Moseley Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

D & J Moseley Limited

Company Information

Director

Mr D H Moseley

Registered office

B Holding Roughcote Lane Caverswall Stoke-on-Trent Staffordshire ST11 9ES

Accountants

Howsons (Stoke) Limited Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

D & J Moseley Limited

(Registration number: 09500090)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	623,660	523,765
Current assets
Stocks	5	240,672	218,035
Debtors	6	25,891	37,205
		266,563	255,240
Creditors: Amounts falling due within one year	7	(744,143)	(708,866)
Net current liabilities		(477,580)	(453,626)
Total assets less current liabilities		146,080	70,139
Creditors: Amounts falling due after more than one year	7	(53,149)	(55,633)
Provisions for liabilities		(78,000)	(63,000)
Net assets/(liabilities)		14,931	(48,494)
Capital and reserves
Called up share capital		10	10
Retained earnings		14,921	(48,504)
Shareholders' funds/(deficit)		14,931	(48,494)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 November 2026
 

......................................... Mr D H Moseley Director

D & J Moseley Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
B Holding
Roughcote Lane
Caverswall
Stoke-on-Trent
Staffordshire
ST11 9ES

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

D & J Moseley Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Asset class	Depreciation method and rate
Plant and machinery	10% reducing balance basis
Tractors	10% reducing balance basis
Motor vehicles	20% reducing balance basis
Buildings	10/15 years on a straight line basis

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2025 - 3).

D & J Moseley Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Short leasehold property £	Motor vehicles and tractors  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	90,834	404,494	338,684	834,012
Additions	84,600	10,600	66,011	161,211
Disposals	-	(482)	(8,500)	(8,982)
At 31 March 2026	175,434	414,612	396,195	986,241
Depreciation
At 1 April 2025	-	195,081	115,166	310,247
Charge for the year	3,856	23,911	24,892	52,659
Eliminated on disposal	-	(325)	-	(325)
At 31 March 2026	3,856	218,667	140,058	362,581
Carrying amount
At 31 March 2026	171,578	195,945	256,137	623,660
At 31 March 2025	90,834	209,413	223,518	523,765

5

Stocks

	2026 £	2025 £
Other inventories	240,672	218,035

6

Debtors

	2026 £	2025 £
Trade debtors	17,949	27,069
Other debtors	7,942	10,136
	25,891	37,205

D & J Moseley Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Bank loans and overdrafts	8	81,205	69,789
Trade creditors		50,782	42,905
Taxation and social security		1,855	1,494
Other creditors		3,900	4,335
Directors' loan account		606,401	590,343
		744,143	708,866
Due after one year
Loans and borrowings	8	53,149	55,633

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	53,149	55,633

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	13,825	9,769
Hire purchase contracts	67,380	60,020
	81,205	69,789