1 May 2022 false Taxfiler 2023.10.2 SC294283business:PrivateLimitedCompanyLtd2022-05-012023-04-30 SC2942832022-04-30 SC2942832022-05-012023-04-30 SC294283business:AuditExempt-NoAccountantsReport2022-05-012023-04-30 SC294283business:FilletedAccounts2022-05-012023-04-30 SC2942832023-04-30 SC294283business:Director12022-05-012023-04-30 SC294283business:Director22022-05-012023-04-30 SC294283business:RegisteredOffice2022-05-012023-04-30 SC2942832022-04-30 SC294283core:WithinOneYear2023-04-30 SC294283core:WithinOneYear2022-04-30 SC294283core:AfterOneYear2023-04-30 SC294283core:AfterOneYear2022-04-30 SC294283core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC294283core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 SC294283core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC294283core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 SC294283core:PreviouslyStatedAmount2023-04-30 SC294283core:PreviouslyStatedAmount2022-04-30 SC294283business:SmallEntities2022-05-012023-04-30 SC294283countries:Scotland2022-05-012023-04-30 SC294283core:MotorVehicles2022-05-012023-04-30 SC294283core:FurnitureFittings2022-05-012023-04-30 SC294283core:Goodwill2022-04-30 SC294283core:Goodwill2022-05-012023-04-30 SC294283core:Goodwill2023-04-30 SC294283core:PlantMachinery2022-04-30 SC294283core:MotorVehicles2022-04-30 SC294283core:PlantMachinery2022-05-012023-04-30 SC294283core:PlantMachinery2023-04-30 SC294283core:MotorVehicles2023-04-30 SC2942832021-05-012022-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC294283 (Scotland)
MOJA LIMITED Unaudited accounts for the year ended 30 April 2023
MOJA LIMITED Unaudited accounts Contents
Page
- 2 -
MOJA LIMITED Company Information for the year ended 30 April 2023
Directors
Kenneth Stewart Rosalind Hunter Stewart
Company Number
SC294283 (Scotland)
Registered Office
15 NEW STREET BACK ISLE OF LEWIS WESTERN ISLES HS2 0LH
Accountants
Ness Business Consulting Ltd 46 Drumfield Road Inverness Scotland IV2 4XQ
- 3 -
MOJA LIMITED Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,052 
42,143 
Current assets
Cash at bank and in hand
125,609 
154,883 
Creditors: amounts falling due within one year
(82,412)
(87,485)
Net current assets
43,197 
67,398 
Total assets less current liabilities
81,249 
109,541 
Creditors: amounts falling due after more than one year
(6,757)
- 
Provisions for liabilities
Deferred tax
(7,228)
(8,007)
Net assets
67,264 
101,534 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
67,164 
101,434 
Shareholders' funds
67,264 
101,534 
For the year ending 30 April 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 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 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 of Directors and authorised for issue on 29 November 2023 and were signed on its behalf by
Kenneth Stewart Director Company Registration No. SC294283
- 4 -
MOJA LIMITED Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
MOJA LIMITED is a private company, limited by shares, registered in Scotland, registration number SC294283. The registered office is 15 NEW STREET, BACK, ISLE OF LEWIS, WESTERN ISLES, HS2 0LH.
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:
Motor vehicles
25% reducing balance
Fixtures & fittings
15% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation and any impairment losses.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
30,000 
Disposals
(30,000)
At 30 April 2023
- 
Amortisation
At 1 May 2022
30,000 
On disposals
(30,000)
At 30 April 2023
- 
Net book value
At 30 April 2023
- 
- 5 -
MOJA LIMITED Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
79,583 
26,500 
106,083 
Additions
4,391 
- 
4,391 
At 30 April 2023
83,974 
26,500 
110,474 
Depreciation
At 1 May 2022
57,315 
6,625 
63,940 
Charge for the year
3,513 
4,969 
8,482 
At 30 April 2023
60,828 
11,594 
72,422 
Net book value
At 30 April 2023
23,146 
14,906 
38,052 
At 30 April 2022
22,268 
19,875 
42,143 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
10,522 
12,150 
Taxes and social security
13 
6,624 
Accruals
- 
1,693 
Deferred income
71,877 
67,018 
82,412 
87,485 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Taxes and social security
6,757 
- 
8
Contingent liabilities
Included with in the cash at the bank as 30th April 2023 was £65,986 in designated production bank accounts held on behalf of certain television companies. (2022 £66,998)
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -