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MOJIWORKS LIMITED

Registered Number
10324569
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

MOJIWORKS LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

RW Moffat
M Wiggins

Registered Address

13 Quarry Street
Guildford
GU1 3UY

Registered Number

10324569 (England and Wales)
MOJIWORKS LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets318,23422,894
Investments411
18,23522,895
Current assets
Debtors5113,044238,853
Cash at bank and on hand102,12742,019
215,171280,872
Creditors amounts falling due within one year6(62,661)(47,444)
Net current assets (liabilities)152,510233,428
Total assets less current liabilities170,745256,323
Provisions for liabilities7(3,464)(4,350)
Net assets167,281251,973
Capital and reserves
Called up share capital2020
Share premium3,299,9933,299,993
Profit and loss account(3,132,732)(3,048,040)
Shareholders' funds167,281251,973
The financial statements were approved and authorised for issue by the Board of Directors on 1 May 2025, and are signed on its behalf by:
M Wiggins
Director
Registered Company No. 10324569
MOJIWORKS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year810
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 January 24106,858106,858
Additions6,2006,200
At 31 December 24113,058113,058
Depreciation and impairment
At 01 January 2483,96483,964
Charge for year10,86010,860
At 31 December 2494,82494,824
Net book value
At 31 December 2418,23418,234
At 31 December 2322,89422,894
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 2411
At 31 December 2411
Net book value
At 31 December 2411
At 31 December 2311

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables79,9033,607
Amounts owed by group undertakings4793,824
Other debtors2,454223,343
Prepayments and accrued income30,2088,079
Total113,044238,853
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables29,50228,581
Taxation and social security20,9599,065
Other creditors4,6002,349
Accrued liabilities and deferred income7,6007,449
Total62,66147,444
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)3,4644,350
Total3,4644,350