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Registered number: 09330633
Moruju Construction Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 November 2025
Moruju Construction Ltd
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Moruju Construction Ltd
Abridged Balance Sheet
As At 30 November 2025
Abridged Balance Sheet
Registered number: 09330633

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors |  | 15,864 |  | 36,332 |
Cash at bank and in hand |  | 60,124 |  | 82,724 |
|  | 75,988 |  | 119,056 |
Creditors: Amounts Falling Due Within One Year |  | (58,394 ) |  | (93,165 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 17,594 |  | 25,891
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 17,594 |  | 25,891
Creditors: Amounts Falling Due After More Than One Year |  |  | (14,521 ) |  | (24,662 )
NET ASSETS |  |  | 3,073 |  | 1,229
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,973 |  | 1,129
SHAREHOLDERS' FUNDS |  |  | 3,073 |  | 1,229

Page 1
Page 2
Moruju Construction Ltd
Abridged Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 November 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Nicusor MORUJU Director
17/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Moruju Construction Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 November 2025
Notes to the Abridged Financial Statements
1. General Information
Moruju Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09330633 . The registered office is 5-9 Headstone Road, Harrow, HA1 1PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | SLM

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Director | 1 |  | 1
| 2 |  | 2

Page 3
Page 4
Moruju Construction Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 December 2024 | 29,500
As at 30 November 2025 | 29,500
Depreciation
As at 1 December 2024 | 29,500
As at 30 November 2025 | 29,500
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4