2022-06-012023-05-312023-05-31false11368512MOHAJER LTD2023-10-1247190iso4217:GBPxbrli:pure113685122022-06-01113685122023-05-31113685122022-06-012023-05-31113685122021-06-01113685122022-05-31113685122021-06-012022-05-3111368512bus:SmallEntities2022-06-012023-05-3111368512bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3111368512bus:AbridgedAccounts2022-06-012023-05-3111368512bus:PrivateLimitedCompanyLtd2022-06-012023-05-3111368512core:WithinOneYear2023-05-3111368512core:AfterOneYear2023-05-3111368512core:WithinOneYear2022-05-3111368512core:AfterOneYear2022-05-3111368512core:ShareCapital2023-05-3111368512core:SharePremium2023-05-3111368512core:RevaluationReserve2023-05-3111368512core:OtherReservesSubtotal2023-05-3111368512core:RetainedEarningsAccumulatedLosses2023-05-3111368512core:ShareCapital2022-05-3111368512core:SharePremium2022-05-3111368512core:RevaluationReserve2022-05-3111368512core:OtherReservesSubtotal2022-05-3111368512core:RetainedEarningsAccumulatedLosses2022-05-3111368512core:LandBuildings2023-05-3111368512core:PlantMachinery2023-05-3111368512core:Vehicles2023-05-3111368512core:FurnitureFittings2023-05-3111368512core:OfficeEquipment2023-05-3111368512core:NetGoodwill2023-05-3111368512core:IntangibleAssetsOtherThanGoodwill2023-05-3111368512core:ListedExchangeTraded2023-05-3111368512core:UnlistedNon-exchangeTraded2023-05-3111368512core:LandBuildings2022-05-3111368512core:PlantMachinery2022-05-3111368512core:Vehicles2022-05-3111368512core:FurnitureFittings2022-05-3111368512core:OfficeEquipment2022-05-3111368512core:NetGoodwill2022-05-3111368512core:IntangibleAssetsOtherThanGoodwill2022-05-3111368512core:ListedExchangeTraded2022-05-3111368512core:UnlistedNon-exchangeTraded2022-05-3111368512core:LandBuildings2022-06-012023-05-3111368512core:PlantMachinery2022-06-012023-05-3111368512core:Vehicles2022-06-012023-05-3111368512core:FurnitureFittings2022-06-012023-05-3111368512core:OfficeEquipment2022-06-012023-05-3111368512core:NetGoodwill2022-06-012023-05-3111368512core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3111368512core:ListedExchangeTraded2022-06-012023-05-3111368512core:UnlistedNon-exchangeTraded2022-06-012023-05-3111368512core:MoreThanFiveYears2022-06-012023-05-3111368512core:Non-currentFinancialInstruments2023-05-3111368512core:Non-currentFinancialInstruments2022-05-3111368512dpl:CostSales2022-06-012023-05-3111368512dpl:DistributionCosts2022-06-012023-05-3111368512dpl:AdministrativeExpenses2022-06-012023-05-3111368512core:LandBuildings2022-06-012023-05-3111368512core:PlantMachinery2022-06-012023-05-3111368512core:Vehicles2022-06-012023-05-3111368512core:FurnitureFittings2022-06-012023-05-3111368512core:OfficeEquipment2022-06-012023-05-3111368512core:NetGoodwill2022-06-012023-05-3111368512core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3111368512dpl:GroupUndertakings2022-06-012023-05-3111368512dpl:ParticipatingInterests2022-06-012023-05-3111368512dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3111368512core:ListedExchangeTraded2022-06-012023-05-3111368512dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3111368512core:UnlistedNon-exchangeTraded2022-06-012023-05-3111368512dpl:CostSales2021-06-012022-05-3111368512dpl:DistributionCosts2021-06-012022-05-3111368512dpl:AdministrativeExpenses2021-06-012022-05-3111368512core:LandBuildings2021-06-012022-05-3111368512core:PlantMachinery2021-06-012022-05-3111368512core:Vehicles2021-06-012022-05-3111368512core:FurnitureFittings2021-06-012022-05-3111368512core:OfficeEquipment2021-06-012022-05-3111368512core:NetGoodwill2021-06-012022-05-3111368512core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3111368512dpl:GroupUndertakings2021-06-012022-05-3111368512dpl:ParticipatingInterests2021-06-012022-05-3111368512dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3111368512core:ListedExchangeTraded2021-06-012022-05-3111368512dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3111368512core:UnlistedNon-exchangeTraded2021-06-012022-05-3111368512core:NetGoodwill2023-05-3111368512core:IntangibleAssetsOtherThanGoodwill2023-05-3111368512core:LandBuildings2023-05-3111368512core:PlantMachinery2023-05-3111368512core:Vehicles2023-05-3111368512core:FurnitureFittings2023-05-3111368512core:OfficeEquipment2023-05-3111368512core:AfterOneYear2023-05-3111368512core:WithinOneYear2023-05-3111368512core:ListedExchangeTraded2023-05-3111368512core:UnlistedNon-exchangeTraded2023-05-3111368512core:ShareCapital2023-05-3111368512core:SharePremium2023-05-3111368512core:RevaluationReserve2023-05-3111368512core:OtherReservesSubtotal2023-05-3111368512core:RetainedEarningsAccumulatedLosses2023-05-3111368512core:NetGoodwill2022-05-3111368512core:IntangibleAssetsOtherThanGoodwill2022-05-3111368512core:LandBuildings2022-05-3111368512core:PlantMachinery2022-05-3111368512core:Vehicles2022-05-3111368512core:FurnitureFittings2022-05-3111368512core:OfficeEquipment2022-05-3111368512core:AfterOneYear2022-05-3111368512core:WithinOneYear2022-05-3111368512core:Liste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MOHAJER LTD

Registered Number
11368512
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

MOHAJER LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

AHMADKHANI, Sina

Registered Address

Apartment 928 30 Ryland Street
Birmingham
B16 8FS

Registered Number

11368512 (England and Wales)
MOHAJER LTD
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets590,46967,002
90,46967,002
Current assets
Stocks198,000270,000
Debtors530,083213,977
Cash at bank and on hand35,96651,651
764,049535,628
Creditors amounts falling due within one year7(752,828)(551,451)
Net current assets (liabilities)11,221(15,823)
Total assets less current liabilities101,69051,179
Creditors amounts falling due after one year8(41,371)(46,878)
Net assets60,3194,301
Capital and reserves
Called up share capital100100
Profit and loss account60,2194,201
Shareholders' funds60,3194,301
The financial statements were approved and authorised for issue by the Director on 12 October 2023, and are signed on its behalf by:
AHMADKHANI, Sina
Director
Registered Company No. 11368512
MOHAJER LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.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.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year33
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 June 2296,176
Additions40,903
At 31 May 23141,977
Depreciation and impairment
At 01 June 2229,174
Charge for year17,436
At 31 May 2351,508
Net book value
At 31 May 2390,469
At 31 May 2267,002
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables272,346124,359
Other debtors257,73789,618
Total530,083213,977
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables318,018161,648
Taxation and social security23,77434,022
Other creditors408,136352,881
Accrued liabilities and deferred income2,9002,900
Total752,828551,451
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts41,37146,878
Total41,37146,878