Company Registration No. SC294283 (Scotland)
MOJA LIMITED
Unaudited accounts
for the year ended 30 April 2023
MOJA LIMITED
Unaudited accounts
Contents
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
MOJA LIMITED
Statement of financial position
as at 30 April 2023
Tangible assets
38,052
42,143
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)
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
MOJA LIMITED
Notes to the Accounts
for the year ended 30 April 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation and any impairment losses.
4
Intangible fixed assets
Goodwill
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
At 30 April 2023
83,974
26,500
110,474
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
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
Taxes and social security
13
6,624
Deferred income
71,877
67,018
7
Creditors: amounts falling due after more than one year
2023
2022
Taxes and social security
6,757
-
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).