MOJIWORKS ONE LIMITED


Directors	A J Harding
	M Wiggins


Registered Address	13 Quarry Street
	Guildford
	GU1 3UY


Registered Number	10638992 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	31 Oct 2025		30 Apr 2025
		£	£	£	£
Current assets
Debtors	3	92,439		96,405
Cash at bank and on hand		249		240
		92,688		96,645
Creditors amounts falling due within one year	4	(92,687)		(96,644)
Net current assets (liabilities)			1		1
Total assets less current liabilities			1		1
Net assets			1		1
Capital and reserves
Called up share capital			1		1
Shareholders' funds			1		1

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 December 2025, and are signed on its behalf by:

M Wiggins
Director
Registered Company No. 10638992

MOJIWORKS ONE LIMITED

Notes to the Financial Statements
for the period ended 31 October 2025

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. The company is a subsidiary of Mojiworks Limited, a company incorporated in England and Wales.

	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.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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.

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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025		2025
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2025
	£	£
Other debtors	92,439	96,405
Total	92,439	96,405


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

4.	Creditors: amounts due within one year

	2025	2025
	£	£
Amounts owed to related parties	92,687	96,644
Total	92,687	96,644


	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.

5.	Related party transactions
	The company has taken advantage of the exemption available in section 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking the group.

6.	Controlling party
	The company is a wholly owned subsidiary of Mojiworks Limited, a company incorporated in England and Wales. The registered office of Mojiworks Limited is 13 Quarry Street, Guildford, England, GU1 3UY. Mojiworks Limited is the company’s immediate and ultimate controlling party.