1 May 2023 false Taxfiler 2024.6 SC294283business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC2942832023-04-30 SC2942832023-05-012024-04-30 SC294283business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 SC294283business:FilletedAccounts2023-05-012024-04-30 SC2942832024-04-30 SC294283business:Director12023-05-012024-04-30 SC294283business:Director22023-05-012024-04-30 SC294283business:RegisteredOffice2023-05-012024-04-30 SC2942832023-04-30 SC294283core:WithinOneYear2024-04-30 SC294283core:WithinOneYear2023-04-30 SC294283core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC294283core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC294283core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC294283core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC294283core:PreviouslyStatedAmount2024-04-30 SC294283core:PreviouslyStatedAmount2023-04-30 SC294283business:SmallEntities2023-05-012024-04-30 SC294283countries:Scotland2023-05-012024-04-30 SC294283core:MotorVehicles2023-05-012024-04-30 SC294283core:FurnitureFittings2023-05-012024-04-30 SC294283core:PlantMachinery2023-04-30 SC294283core:MotorVehicles2023-04-30 SC294283core:PlantMachinery2023-05-012024-04-30 SC294283core:PlantMachinery2024-04-30 SC294283core:MotorVehicles2024-04-30 SC2942832022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC294283 (Scotland)
MOJA LIMITED Unaudited accounts for the year ended 30 April 2024
MOJA LIMITED Unaudited accounts Contents
Page
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MOJA LIMITED Company Information for the year ended 30 April 2024
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
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MOJA LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
21,887 
38,052 
Current assets
Debtors
2,772 
- 
Cash at bank and in hand
111,630 
125,609 
114,402 
125,609 
Creditors: amounts falling due within one year
(88,879)
(89,169)
Net current assets
25,523 
36,440 
Total assets less current liabilities
47,410 
74,492 
Provisions for liabilities
Deferred tax
(4,157)
(7,228)
Net assets
43,253 
67,264 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
43,153 
67,164 
Shareholders' funds
43,253 
67,264 
For the year ending 30 April 2024 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 2024 and were signed on its behalf by
Kenneth Stewart Director Company Registration No. SC294283
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MOJA LIMITED Notes to the Accounts for the year ended 30 April 2024
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
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
83,974 
26,500 
110,474 
Additions
3,308 
- 
3,308 
Disposals
(1,817)
(26,500)
(28,317)
At 30 April 2024
85,465 
- 
85,465 
Depreciation
At 1 May 2023
60,828 
11,594 
72,422 
Charge for the year
3,591 
3,105 
6,696 
On disposals
(841)
(14,699)
(15,540)
At 30 April 2024
63,578 
- 
63,578 
Net book value
At 30 April 2024
21,887 
- 
21,887 
At 30 April 2023
23,146 
14,906 
38,052 
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MOJA LIMITED Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
2,772 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
16,866 
10,522 
Taxes and social security
8,503 
6,770 
Deferred income
63,510 
71,877 
88,879 
89,169 
7
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)
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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