REGISTERED NUMBER: 08527402 (England and Wales)

Financial Statements for the Year Ended 31 May 2026

for

Mogul Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Farquharson

REGISTERED OFFICE:

Foresters Hall

25/27 Westow Street

Upper Norwood

London

SE19 3RY

REGISTERED NUMBER:

08527402 (England and Wales)

ACCOUNTANTS:

Gibsons Financial Limited

Chartered Accountants

Foresters Hall

25/27 Westow Street

Upper Norwood

London

SE19 3RY

FIXED ASSETS

Intangible assets

4

126,370

29,370

CURRENT ASSETS

Cash at bank and in hand

267

328

CREDITORS

Amounts falling due within one year

5

(192,116

)

(90,163

)

NET CURRENT LIABILITIES

(191,849

)

(89,835

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(65,479

)

(60,465

)

CREDITORS

Amounts falling due after more than one year

6

(50,000

)

(50,000

)

NET LIABILITIES

(115,479

)

(110,465

)

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

(115,679

)

(110,665

)

SHAREHOLDERS' FUNDS

(115,479

)

(110,465

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 July 2026 and were signed by:

Mr M Farquharson - Director

1.	STATUTORY INFORMATION

Mogul Capital Limited 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.

The company has reported a net loss of £5,014 for the year. At the balance sheet date the sum of its liabilities by £115,479. The company's liabilities at the year end included £175,239 owed to its Director who has given an undertaking to continue to support the company for the foreseeable future and therefore continues to adopt the going concern basis in the preparation of these financial statement.

Intangible assets

Other intangible assets include patents and licences fees, relating to the registration costs for an international trademark, and development cost of a brand. Neither class of intangible asset is currently being amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 1 ).

4.	INTANGIBLE FIXED ASSETS

Patents and

Development

licences

costs

Totals

£

£

£

COST

At 1 June 2025

2,370

27,000

29,370

Additions

-

97,000

97,000

At 31 May 2026

2,370

124,000

126,370

NET BOOK VALUE

At 31 May 2026

2,370

124,000

126,370

At 31 May 2025

2,370

27,000

29,370

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Other creditors

7,000

7,000

Other taxes & PAYE

7,189

7,440

Accruals

2,688

1,781

Directors' current accounts

175,239

73,942

192,116

90,163

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/26

31/5/25

£

£

Bank loans (see note 7)

50,000

50,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans > 5 years

50,000

50,000

7.

LOANS

An analysis of the maturity of loans is given below:

31/5/26

31/5/25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans > 5 years

50,000

50,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/5/26

31/5/25

value:

£

£

100

A Ordinary

£1

100

100

100

B Ordinary

£1

100

100

200

200

Attached to the shares are a right to vote in general meetings, a right to receive dividends if declared by the company and a right to participate in distributions of capital, including on winding up.