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Registered Number: 12407489


 

 

 

MOHA ENTERPRISE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 6,000    6,000 
Tangible fixed assets 4 6,464    8,080 
12,464    14,080 
Current assets      
Stocks 5 1,050    975 
Debtors 6 70    333 
Cash at bank and in hand 21,443    40,186 
22,563    41,494 
Creditors: amount falling due within one year 7 (16,581)   (18,183)
Net current assets 5,982    23,311 
 
Total assets less current liabilities 18,446    37,391 
Net assets 18,446    37,391 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 18,346    37,291 
Shareholders' funds 18,446    37,391 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 October 2024 and were signed on its behalf by:


-------------------------------
FARHANA HOQUE
Director
1
General Information
MOHA ENTERPRISE LTD is a private company, limited by shares, registered in , registration number 12407489, registration address 37 ESTCOURT ROAD, SALISBURY , ENGLAND, SP1 3AS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 February 2023  
Additions 6,000    6,000 
Disposals  
At 31 January 2024 6,000    6,000 
Amortisation
At 01 February 2023  
Charge for year  
On disposals  
At 31 January 2024  
Net book values
At 31 January 2024 6,000    6,000 
At 31 January 2023  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 February 2023 11,240    11,240 
Additions  
Disposals  
At 31 January 2024 11,240    11,240 
Depreciation
At 01 February 2023 3,160    3,160 
Charge for year 1,616    1,616 
On disposals  
At 31 January 2024 4,776    4,776 
Net book values
Closing balance as at 31 January 2024 6,464    6,464 
Opening balance as at 01 February 2023 8,080    8,080 


5.

Stocks

2024
£
  2023
£
Stocks 1,050    975 
1,050    975 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 70   
PAYE & Social Security   333 
70    333 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Corporation Tax 9,992    9,992 
PAYE & Social Security 937   
Accrued Expenses   2,801 
Other Creditors 629   
VAT 5,023    5,390 
16,581    18,183 

2