MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 01321597

MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED

Unaudited Financial Statements

31 March 2026

MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED

Financial Statements

Year ended 31 March 2026

Contents	Page

Directors' report	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of income and retained earnings	3

Statement of financial position	4

Notes to the financial statements	5

MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED

Directors' Report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026 .

Principal activities

During the year the company only had Rental Income from the leasehold property it owns. No other trading income was received during the current financial year. RESULTS AND REVIEW The results for the year are set out in the profit and loss account. Rental income was received for the leasehold property. The lease for the property was extended in 2013. The company paid £ NIL in dividends during the year (2025- £ Nil)

Directors

The directors who served the company during the year were as follows:

Mrs. J.V. Mogul
Mr.M. I. Mogul

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 20 July 2026 and signed on behalf of the board by:

Mrs. J.V. Mogul	Mr.M. I. Mogul
Director	Director

Registered office:

169 Green Lane

Norbury

London

SW16 3NA

MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026, which comprise the statement of income and retained earnings, statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

BEGG, WILLIAMSON & CO Chartered Certified Accountants

24 Church Road Crystal Palace London UK SE19 2ET

20 July 2026

MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED

Statement of Income and Retained Earnings

Year ended 31 March 2026

	2026	2025
Note	£	£
Turnover	19,309	15,501

	--------	--------
Gross profit	19,309	15,501

Administrative expenses	10,563	17,471
	--------	--------
Operating profit/(loss)	8,746	( 1,970)

	--------	--------
Profit/(loss) before taxation	8,746	( 1,970)

Tax on profit/(loss)	–	–
	-------	-------
Profit/(loss) for the financial year and total comprehensive income	8,746	( 1,970)
	-------	-------

Retained losses at the start of the year	( 194,916)	( 192,946)
	---------	---------
Retained losses at the end of the year	( 186,170)	( 194,916)
	---------	---------

All the activities of the company are from continuing operations.

MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	4		314,680	314,680

Current assets

Cash at bank and in hand	8,152		8,644

Creditors: amounts falling due within one year	5	256,590		265,828
		---------		---------
Net current liabilities			248,438	257,184
			---------	---------
Total assets less current liabilities			66,242	57,496

Creditors: amounts falling due after more than one year	6	252,410	252,410
		---------	---------
Net liabilities		( 186,168)	( 194,914)
		---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	( 186,170)	( 194,916)
	---------	---------
Shareholders deficit	( 186,168)	( 194,914)
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 20 July 2026 , and are signed on behalf of the board by:

Mrs. J.V. Mogul	Mr.M. I. Mogul
Director	Director

Company registration number: 01321597

MOGUL INTERNATIONAL MANAGEMENT CONSULTANTS LIMITED

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 169 Green Lane, Norbury, London, SW16 3NA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

The company extended the lease on 36C Ergerton Gardens by 90 years in April 2013. The directors provided funds from their personal sources for this purpose. The lease is stated at cost.

Going concern

In order for the company to continue to trade, the Directors will need to give financial support for the foreseeable future. The Company has an ongoing litigation and dispute with the management company and professional advisors.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

		-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Tangible assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1 April 2025 and 31 March 2026	314,680	1,308	315,988
	---------	-------	---------
Depreciation
At 1 April 2025 and 31 March 2026	–	1,308	1,308
	---------	-------	---------
Carrying amount
At 31 March 2026	314,680	–	314,680
	---------	-------	---------
At 31 March 2025	314,680	–	314,680
	---------	-------	---------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	256,590	265,828
	---------	---------

6. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	252,410	252,410
	---------	---------

7. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs. J.V. Mogul	( 246,763)	–	4,644	( 242,119)
Mr.M. I. Mogul	( 246,763)	–	4,644	( 242,119)
	---------	----	-------	---------
	( 493,526)	–	9,288	( 484,238)
	---------	----	-------	---------

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs. J.V. Mogul	( 246,206)	( 556)	–	(246,762)
Mr.M. I. Mogul	( 246,206)	( 557)	–	( 246,763)
	---------	-------	----	---------
	( 492,412)	( 1,113)	–	(493,525)
	---------	-------	----	---------