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Registered Number: 15201561
England and Wales

 

 

 

MO & FLO TRANSYLVANIA LTD



Abridged Accounts
 


Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

Mo & Flo Transylvania Ltd
Contents Page
For the year ended 31 October 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Mo & Flo Transylvania Ltd for the year ended 31 October 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mo & Flo Transylvania Ltd for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Mo & Flo Transylvania Ltd , as a body, in accordance with the terms of our engagement letter dated 26 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of Mo & Flo Transylvania Ltd and state those matters that we have agreed to state to the Board of Directors of Mo & Flo Transylvania Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mo & Flo Transylvania Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Mo & Flo Transylvania 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 profit of Mo & Flo Transylvania Ltd . You consider that Mo & Flo Transylvania 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 Mo & Flo Transylvania 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

31 October 2025.



....................................................

Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
26 June 2026
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 20,000    22,500 
Tangible fixed assets 4 5,880    7,840 
25,880    30,340 
Current assets      
Stocks 9,625    11,750 
Debtors 3,000    14,887 
Cash at bank and in hand 12,608    13,905 
25,233    40,542 
Creditors: amount falling due within one year (13,940)   (19,911)
Net current assets 11,293    20,631 
 
Total assets less current liabilities 37,173    50,971 
Creditors: amount falling due after more than one year (50,000)   (50,000)
Net assets (12,827)   971 
 

Capital and reserves 		     
Called up share capital 5 100    0 
Profit and loss account (12,927)   971 
Shareholders' funds (12,827)   971 
 


For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 June 2026 and were signed on its behalf by:


-------------------------------
F Varga
Director
2
General Information
Mo & Flo Transylvania Ltd is a private company, limited by shares, registered in England and Wales, registration number 15201561, registration address Lodge Park, Lodge Lane, Langham, Colchester, CO4 5NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 7 (2024 : 7).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 November 2024 25,000    25,000 
Additions -    - 
Disposals -    - 
At 31 October 2025 25,000    25,000 
Amortisation
At 01 November 2024 2,500    2,500 
Charge for year 2,500    2,500 
On disposals -    - 
At 31 October 2025 5,000    5,000 
Net book values
At 31 October 2025 20,000    20,000 
At 31 October 2024 22,500    22,500 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 November 2024 9,800    9,800 
Additions -    - 
Disposals -    - 
At 31 October 2025 9,800    9,800 
Depreciation
At 01 November 2024 1,960    1,960 
Charge for year 1,960    1,960 
On disposals -    - 
At 31 October 2025 3,920    3,920 
Net book values
Closing balance as at 31 October 2025 5,880    5,880 
Opening balance as at 01 November 2024 7,840    7,840 


5.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

3