REGISTERED NUMBER: 08672913 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Moobella Ltd.

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S J Bates

C Phianmingmat-Bates

REGISTERED OFFICE:

56 Llanvair Drive

Ascot

Berkshire

SL5 9LN

REGISTERED NUMBER:

08672913 (England and Wales)

ACCOUNTANTS:

Millward, May & Co

The Overhangs

55a Peach Street

Wokingham

Berkshire

RG40 1XP

FIXED ASSETS

Tangible assets

4

218,174

224,156

CURRENT ASSETS

Debtors

5

864

172

Cash at bank

26,271

32,274

27,135

32,446

CREDITORS

Amounts falling due within one year

6

619,687

433,543

NET CURRENT LIABILITIES

(592,552

)

(401,097

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(374,378

)

(176,941

)

CREDITORS

Amounts falling due after more than one year

7

-

(215,070

)

PROVISIONS FOR LIABILITIES

(145

)

(194

)

NET LIABILITIES

(374,523

)

(392,205

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(374,623

)

(392,305

)

SHAREHOLDERS' FUNDS

(374,523

)

(392,205

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

S J Bates - Director

1.	STATUTORY INFORMATION

Moobella Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% straight line

Fixtures and fittings - 20% straight line

Freehold property - 2% straight line

Computer equipment - 20% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

286,069

79,724

50,923

4,877

421,593

Disposals

-

(78,416

)

-

(1,680

)

(80,096

)

At 30 September 2025

286,069

1,308

50,923

3,197

341,497

DEPRECIATION

At 1 October 2024

62,935

79,724

50,630

4,148

197,437

Charge for year

5,721

-

110

150

5,981

Eliminated on disposal

-

(78,416

)

-

(1,679

)

(80,095

)

At 30 September 2025

68,656

1,308

50,740

2,619

123,323

NET BOOK VALUE

At 30 September 2025

217,413

-

183

578

218,174

At 30 September 2024

223,134

-

293

729

224,156

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

864

-

Other debtors

-

172

864

172

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

7,288

2,115

Other creditors

612,399

431,428

619,687

433,543

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

-

215,070

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

During the period the directors maintained a loan account with the company. At the period end the company owed the directors £612,399 (2024 - £431,428). This loan is interest free, repayable on demand and shown within other creditors.

During the period the company maintained a loan account with a connected party. The connection was that of a close family member. At the period end the company owed the connected party £Nil (2024 - £215,070). This loan is interest free, repayable on demand and shown within other creditors.