Moods Investments Limited - Filleted accounts

Registered number

14448857

Moods Investments Limited

Unaudited Filleted Accounts

31 October 2025

Moods Investments Limited
Registered number:		14448857
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Investment Property	3		1,003,626			626,284
			1,003,626			626,284

Current assets
Debtors	4	-			1,500
Cash at bank and in hand		36,713			33,186
		36,713			34,686

Creditors: amounts falling due within one year	5	(999,287)			(645,386)

Net current liabilities			(962,574)			(610,700)

Total assets less current liabilities			41,052			15,584

Net assets			41,052			15,584

Capital and reserves
Called up share capital			100			100
Profit and loss account			40,952			15,484

Shareholders' funds			41,052			15,584

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr. T. Mahmood
Director
Approved by the board on 15 July 2026

Moods Investments Limited
Notes to the Accounts
for the year ended 31 October 2025

1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			over 5 years

	Investment Property
	Investment property is included at fair value. Gains are recognised in the Income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees				2025		2024
Number						Number

	Average number of persons employed by the company				0		0

3	Tangible fixed assets
		Investment Property		Total
£			£
	Cost or valuation
	At 1 November 2024	626,284		626,284
	Additions	377,342		377,342
	Surplus on revaluation	-		-
	Disposals	-		-
	At 31 October 2025	1,003,626		1,003,626

	Depreciation
	At 1 November 2024	-		-
	Charge for the year	-		-
	Surplus on revaluation	-		-
	On disposals	-		-
	At 31 October 2025	-		-

	Net book value
	At 31 October 2025	1,003,626		1,003,626
	At 31 October 2024	626,284		626,284

	Freehold land and buildings:				2025		2024
£						£
	Historical cost				1,003,626		626,284
					1,003,626		626,284
	The directors are in the opinion that the fair value of the investment properties has remained the same as the acquisition cost. This opinion was ascertained based on similar properties in the locality and reviews conducted on an open market valuation of a freehold basis.

4	Debtors				2025		2024
£						£

	Trade debtors				-		1,500
					-		1,500

5	Creditors: amounts falling due within one year				2025		2024
£						£

	Taxation and social security costs				6,631		3,481
	Other creditors				992,656		641,905
					999,287		645,386

6	Controlling party

	During the year, the company received £350,000 (2024 - £195,000) from a company which the entity's shareholders also have a controlling interest. The loan is repayble on demand and unsecured. The balance owed at year end was £545,000 (2024 - £195,000).

7	Other information

	Moods Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	16 Avenue Grimaldi
	Luton
	Bedfordshire
	LU3 1TJ