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Company Registration No. 13401943 (England and Wales)
Moii Japan Ltd Unaudited accounts for the year ended 31 May 2023
Moii Japan Ltd Unaudited accounts Contents
Page
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Moii Japan Ltd Company Information for the year ended 31 May 2023
Director
Daria Aleksatkina
Company Number
13401943 (England and Wales)
Registered Office
71-75 Shelton Street Coven Garden London WC2H 9JQ UK
Accountants
Keys Accountants Service 31B Rudgleigh Road Bristol United Kingdom BS20 0DS
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Moii Japan Ltd Accountants' report
Accountants' report to the director of Moii Japan Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 May 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 May 2023. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Keys Accountants Service 31B Rudgleigh Road Bristol United Kingdom BS20 0DS 4 November 2023
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Moii Japan Ltd Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
488 
732 
Current assets
Inventories
3,855 
1,174 
Debtors
- 
4,584 
Cash at bank and in hand
98 
3,054 
3,953 
8,812 
Creditors: amounts falling due within one year
(13,356)
(9,086)
Net current liabilities
(9,403)
(274)
Net (liabilities)/assets
(8,915)
458 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(9,015)
358 
Shareholders' funds
(8,915)
458 
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 November 2023 and were signed on its behalf by
Daria Aleksatkina Director Company Registration No. 13401943
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Moii Japan Ltd Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Moii Japan Ltd is a private company, limited by shares, registered in England and Wales, registration number 13401943. The registered office is 71-75 Shelton Street, Coven Garden , London, WC2H 9JQ, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Strait line method
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 June 2022
976 
At 31 May 2023
976 
Depreciation
At 1 June 2022
244 
Charge for the year
244 
At 31 May 2023
488 
Net book value
At 31 May 2023
488 
At 31 May 2022
732 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
4,584 
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Moii Japan Ltd Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,500 
- 
Loans from directors
11,156 
8,486 
Accruals
700 
600 
13,356 
9,086 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Daria Aleksatkina
Credits
(8,486)
(2,670)
- 
(11,155)
(8,486)
(2,670)
- 
(11,155)
Director has lent money to the company interest-free and the account is in a credit of £ 11,155.00 at the year-end 31/05/2023 compared £8,486 (2022)
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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