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Registration number: 11258401

MOJO CX LTD
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

MOJO CX LTD

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 9

MOJO CX LTD

Company Information

Directors | Mr James Hosang Mr Nicholas James Mcfadden Mr Andrew Phillip Barrow

Registered office | The Express Building 9 Great Ancoats Street Manchester M4 5AD

Accountants | Williamson Croft Accountants Limited Chartered Certified Accountants York House 20 York Street Manchester M2 3BB

MOJO CX LTD

Directors' Report for the Year Ended 31 December 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors of the company

The directors who held office during the year were as follows:

Mr James Hosang

Mr Nicholas James Mcfadden

Mr Andrew Phillip Barrow (appointed 20 December 2024)

Principal activity

The principal activity of the company is business and domestic software development.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 16 September 2025 and signed on its behalf by:

......................................... Mr James Hosang Director

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
MOJO CX LTD
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MOJO CX LTD for the year ended 31 December 2024 as set out on pages 4 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of MOJO CX LTD, as a body, in accordance with the terms of our engagement letter dated 1 November 2022. Our work has been undertaken solely to prepare for your approval the accounts of MOJO CX LTD and state those matters that we have agreed to state to the Board of Directors of MOJO CX LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MOJO CX LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that MOJO CX LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of MOJO CX LTD. You consider that MOJO CX LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of MOJO CX LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Williamson Croft Accountants Limited
Chartered Certified Accountants
York House
20 York Street
Manchester
M2 3BB

16 September 2025

MOJO CX LTD

(Registration number: 11258401)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 4,670 | 5,687
Current assets |  |  |
Debtors | 5 | 576,840 | 560,711
Cash at bank and in hand |  | 1,857,328 | 337,705
|  | 2,434,168 | 898,416
Creditors: Amounts falling due within one year | 6 | (805,550) | (892,768)
Net current assets |  | 1,628,618 | 5,648
Total assets less current liabilities |  | 1,633,288 | 11,335
Creditors: Amounts falling due after more than one year | 6 | (25,262) | (3,935,684)
Net assets/(liabilities) |  | 1,608,026 | (3,924,349)
Capital and reserves |  |  |
Called up share capital | 7 | 1,490 | 353
Share premium reserve |  | 6,317,489 | 449,958
Retained earnings |  | (4,710,953) | (4,374,660)
Shareholders' funds/(deficit) |  | 1,608,026 | (3,924,349)

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 16 September 2025 and signed on its behalf by:

......................................... Mr James Hosang Director

MOJO CX LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Express Building
9 Great Ancoats Street
Manchester
M4 5AD

These financial statements were authorised for issue by the Board on 16 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore they continue to adopt the going concern basis of accounting in the preparation of the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred or when any terms and conditions relating to the grant are satisfied.

MOJO CX LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture and fittings | 25.00% Reducing balance
Office equipments | 33.33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

MOJO CX LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2023 - 14).

MOJO CX LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4 | Tangible assets

| Fixtures and fittings £ | Computer equipment £ | Total £
Cost or valuation
At 1 January 2024 | 2,724 | 16,602 | 19,326
Additions | - | 2,813 | 2,813
At 31 December 2024 | 2,724 | 19,415 | 22,139
Depreciation
At 1 January 2024 | 1,973 | 11,666 | 13,639
Charge for the year | 193 | 3,637 | 3,830
At 31 December 2024 | 2,166 | 15,303 | 17,469
Carrying amount
At 31 December 2024 | 558 | 4,112 | 4,670
At 31 December 2023 | 751 | 4,936 | 5,687

5 | Debtors

| 2024 £ | 2023 £
Trade debtors | 146,150 | 279,621
Prepayments | 161,607 | 95,805
Other debtors | 269,083 | 185,285
| 576,840 | 560,711

MOJO CX LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6 | Creditors

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Loans and borrowings |  | 132,123 | 66,484
Trade creditors |  | 189,763 | 425,292
Taxation and social security |  | 80,582 | 136,372
Accruals and deferred income |  | 401,223 | 264,615
Other creditors |  | 1,859 | 5
|  | 805,550 | 892,768

| Note | 2024 £ | 2023 £
Due after one year |  |  |
Loans and borrowings |  | 25,262 | 3,935,684

7 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary share capital of £0.01 each | 24,179 | 241.79 | 35,349 | 353.49
A Ordinary share capital of £0.01 (2023 - £0) each | 120,905 | 1,209.05 | - | -
Founder Ordinary share capital of £0.01 (2023 - £0) each | 3,953 | 39.53 | - | -
| 149,037 | 1,490.37 | 35,349 | 353.49

8 | Related party transactions

As at the year end there were amounts totalling £201,773 (2023: £125,647) owed to the company by the directors. The amounts are unsecured and repayable on demand.