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Registered Number: 14454584
England and Wales
MOA GROUP LTD
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

Moa Group Ltd Contents Page For the year ended 30 November 2025
Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5

Moa Group Ltd Company Information For the year ended 30 November 2025
Directors | Iulian-Alexandru ORZAN Simona ORZAN
Registered Number | 14454584
Registered Office | 2f Finham Green Road Coventry England CV3 6EP
Accountants | More Than Accountants Ltd 5 Canon Court Institute Street Bolton BL1 1PZ
1

Moa Group Ltd Directors' Report For the year ended 30 November 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 30 November 2025 Directors The directors who served the company throughout the year were as follows:
Iulian-Alexandru ORZAN
Simona ORZAN
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Iulian-Alexandru ORZAN Director
Date approved: 29 July 2026 2

Moa Group Ltd Accountants' Report For the year ended 30 November 2025
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us. This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report. You have acknowledged on the balance sheet as at year end your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year. We have not been instructed to carry out an audit of the financial statements. 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 financial statements .................................................... More Than Accountants Ltd 5 Canon Court Institute Street Bolton BL1 1PZ 29 July 2026 3

Registered Number: 14454584 Moa Group Ltd Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 468,101 |  | 468,189
|  | 468,101 |  | 468,189
Current assets |  |  |
Debtors | 4 | 38 |  | 7,284
Cash at bank and in hand |  | 9,406 |  | 1,365
|  | 9,444 |  | 8,649
Creditors: amount falling due within one year | 5 | (215,114) |  | (208,359)
Net current assets |  | (205,670) |  | (199,710)
Total assets less current liabilities |  | 262,431 |  | 268,479
Creditors: amount falling due after more than one year | 6 | (272,385) |  | (272,390)
Provisions for liabilities | 7 | 10,590 |  | (1,340)
Net assets |  | 636 |  | (5,251)
Capital and reserves |  |  |
Called up share capital |  | 1,000 |  | 1,000
Revaluation Reserves | 8 | 44,907 |  | 44,907
Profit and loss account |  | (45,271) |  | (51,158)
Shareholders' funds |  | 636 |  | (5,251)
For the year ended 30 November 2025 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 accounts for the year in question in accordance with section 476. 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 financial statements were approved by the board of directors on 29 July 2026 and were signed on its behalf by:
------------------------------- Iulian-Alexandru ORZAN Director
4

Moa Group Ltd Notes to the Financial Statements For the year ended 30 November 2025
General Information Moa Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 14454584, registration address 2f Finham Green Road Coventry, England, CV3 6EP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Taxation The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduce Deferred taxation Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively. Tangible fixed assets Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and Machinery | 25% Straight Line
Fixtures and Fittings | 20% Straight Line
Computer Equipment | 25% Straight Line
Investment properties All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 December 2024 | 1,024 |  | 9,418 |  | 873 |  | 457,236 |  | 468,551
Additions | - |  | 1,964 |  | 814 |  | - |  | 2,778
Disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 1,024 |  | 11,382 |  | 1,687 |  | 457,236 |  | 471,329
Depreciation
At 01 December 2024 | 43 |  | 173 |  | 146 |  | - |  | 362
Charge for year | 256 |  | 2,206 |  | 404 |  | - |  | 2,866
On disposals | - |  | - |  | - |  | - |  | -
At 30 November 2025 | 299 |  | 2,379 |  | 550 |  | - |  | 3,228
Net book values
Closing balance as at 30 November 2025 | 725 |  | 9,003 |  | 1,137 |  | 457,236 |  | 468,101
Opening balance as at 01 December 2024 | 981 |  | 9,245 |  | 727 |  | 457,236 |  | 468,189
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
VAT | 38 |  | 7,284
| 38 |  | 7,284
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | - |  | -
Other Creditors | - |  | 1,225
Directors' Current Accounts | 215,114 |  | 207,134
| 215,114 |  | 208,359
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 272,385 |  | 272,390
| 272,385 |  | 272,390
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | (10,590) |  | 1,340
| (10,590) |  | 1,340
8. | Revaluation Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Revaluation Reserve b/fwd | 44,907 |  | 44,907
| 44,907 |  | 44,907
5