MOJAK LIMITED


Director	O'NEILL, Martin Andrew


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	09311483 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
ASSETS
Fixed assets
Tangible assets	3		23,469		29,222
Investments	5		1		1
Investment property	4		57,823		57,823
			81,293		87,046
Current assets
Debtors	6	373,162		374,987
Cash at bank and in hand		327,317		30,098
		700,479		405,085
			700,479		405,085
			781,772		492,131
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital			100		100
Profit and loss account			14,698		20,758
			14,798		20,858
Liabilities
Creditors amounts falling due within one year	7		566,974		271,273
Creditors amounts falling due after one year	8		200,000		200,000
			781,772		492,131

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 Director acknowledges 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 Director on 30 December 2025, and are signed on its behalf by:

O'NEILL, Martin Andrew
Director
Registered Company No. 09311483

MOJAK LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	-	7
Office Equipment	-	4

	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.

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.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	5,400	33,895	-	899	40,194
At 31 March 25	5,400	33,895	-	899	40,194
Depreciation and impairment
At 01 April 24	3,178	7,344	450	-	10,972
Charge for year	5,753	-	-	-	5,753
At 31 March 25	8,931	7,344	450	-	16,725
Net book value
At 31 March 25	(3,531)	26,551	(450)	899	23,469
At 31 March 24	2,222	26,551	(450)	899	29,222

4.	Investment property


		£
	Fair value at 01 April 24	57,823
	At 31 March 25	57,823

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 April 24	1	1
At 31 March 25	1	1
Net book value
At 31 March 25	1	1
At 31 March 24	1	1

	Notes
	¹Other investments other than loans

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	373,162	374,838
Prepayments and accrued income	-	149
Total	373,162	374,987

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	300,001	1
Other creditors	248,637	249,636
Accrued liabilities and deferred income	18,336	21,636
Total	566,974	271,273

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	200,000	200,000
Total	200,000	200,000

9.	Related party transactions
	As at the balance sheet date the company was owed £373,162 (2024 : £374,838) from Mojam and Mojak Partnership. Included in creditors due within one year is £300,001 (2024 :£1), payable to Little Green Consultancy Limited, a related party in which the company has a participating interest. This is an interest-free loan repayable on demand. included in creditors due within one year is £247,636 (2024: £249,636), due and payable to the director. This is an interest-free loan repayable on demand. As at the balance sheet date, included in other creditors due after one year is £200,000 (2024: £200,000), due and payable to a related party. Interest of £16,500 has been charged at 8.25%.

Related party transactions

As at the balance sheet date the company was owed £373,162 (2024 : £374,838) from Mojam and Mojak Partnership.

Included in creditors due within one year is £300,001  (2024 :£1), payable to Little Green Consultancy Limited, a related party in which the company has a participating interest. This is an interest-free loan repayable on demand.

included in creditors due within one year is £247,636 (2024: £249,636), due and payable to the director. This is an interest-free loan repayable on demand.

As at the balance sheet date, included in other creditors due after one year is £200,000 (2024: £200,000), due and payable to a related party. Interest of £16,500 has been charged at 8.25%.