IRIS Accounts Production v26.1.10.60 02691184 Board of Directors 31.10.24 30.10.25 30.10.25 false true false false true false Fair value model A ordinary shares 1.00000 B ordinary shares 1.00000 C ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02691184 2024-10-30 02691184 2025-10-30 02691184 2024-10-31 2025-10-30 02691184 2023-10-30 02691184 2023-10-31 2024-10-30 02691184 2024-10-30 02691184 ns15:EnglandWales 2024-10-31 2025-10-30 02691184 ns14:PoundSterling 2024-10-31 2025-10-30 02691184 ns10:Director1 2024-10-31 2025-10-30 02691184 ns10:PrivateLimitedCompanyLtd 2024-10-31 2025-10-30 02691184 ns10:SmallEntities 2024-10-31 2025-10-30 02691184 ns10:AuditExemptWithAccountantsReport 2024-10-31 2025-10-30 02691184 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-31 2025-10-30 02691184 ns10:SmallCompaniesRegimeForAccounts 2024-10-31 2025-10-30 02691184 ns10:FullAccounts 2024-10-31 2025-10-30 02691184 ns10:OrdinaryShareClass1 2024-10-31 2025-10-30 02691184 ns10:OrdinaryShareClass2 2024-10-31 2025-10-30 02691184 ns10:OrdinaryShareClass3 2024-10-31 2025-10-30 02691184 ns10:Director2 2024-10-31 2025-10-30 02691184 ns10:RegisteredOffice 2024-10-31 2025-10-30 02691184 ns5:CurrentFinancialInstruments 2025-10-30 02691184 ns5:CurrentFinancialInstruments 2024-10-30 02691184 ns5:ShareCapital 2025-10-30 02691184 ns5:ShareCapital 2024-10-30 02691184 ns5:RevaluationReserve 2025-10-30 02691184 ns5:RevaluationReserve 2024-10-30 02691184 ns5:RetainedEarningsAccumulatedLosses 2025-10-30 02691184 ns5:RetainedEarningsAccumulatedLosses 2024-10-30 02691184 ns5:LongLeaseholdAssets ns5:LandBuildings 2024-10-31 2025-10-30 02691184 ns5:PlantMachinery 2024-10-31 2025-10-30 02691184 ns5:FurnitureFittings 2024-10-31 2025-10-30 02691184 ns5:LandBuildings 2024-10-30 02691184 ns5:PlantMachinery 2024-10-30 02691184 ns5:LandBuildings 2024-10-31 2025-10-30 02691184 ns5:LandBuildings 2025-10-30 02691184 ns5:PlantMachinery 2025-10-30 02691184 ns5:LandBuildings 2024-10-30 02691184 ns5:PlantMachinery 2024-10-30 02691184 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-30 02691184 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-30 02691184 ns5:DeferredTaxation 2024-10-30 02691184 ns5:DeferredTaxation 2025-10-30 02691184 ns10:OrdinaryShareClass1 2025-10-30 02691184 ns10:OrdinaryShareClass2 2025-10-30 02691184 ns10:OrdinaryShareClass3 2025-10-30 02691184 ns5:RevaluationReserve 2024-10-30

REGISTERED NUMBER: 02691184 (England and Wales)

Financial Statements for the Year Ended 30 October 2025

for

Moebus Limited

Moebus Limited (Registered number: 02691184)

Contents of the Financial Statements

for the Year Ended 30 October 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

Moebus Limited

Company Information

for the Year Ended 30 October 2025

| DIRECTORS: | S C Chan

| C H Chan

| REGISTERED OFFICE: | 100 High Ash Drive

| Alwoodley

| Leeds

| West Yorkshire

| LS17 8RE

| REGISTERED NUMBER: | 02691184 (England and Wales)

| ACCOUNTANTS: | Leon & Company

| Chartered Accountants

| 100 High Ash Drive

| Alwoodley

| Leeds

| West Yorkshire

| LS17 8RE

Moebus Limited (Registered number: 02691184)

Balance Sheet

30 October 2025

| 30.10.25 | 30.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 66 |  | 84 |  |

Investment property | 5 | 2,968,076 |  | 2,942,052 |  |

2,968,142 |  | 2,942,136 |  |

CURRENT ASSETS

Debtors | 6 | 126,384 |  | 126,384 |  |

Cash at bank | 21,714 |  | 18,038 |  |

148,098 |  | 144,422 |  |

CREDITORS

Amounts falling due within one year | 7 | 512,278 |  | 510,771 |  |

NET CURRENT LIABILITIES | (364,180 | ) | (366,349 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,603,962 |  | 2,575,787 |  |

PROVISIONS FOR LIABILITIES | 8 | 204,593 |  | 204,593 |  |

NET ASSETS | 2,399,369 |  | 2,371,194 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Non distributable reserves | 10 | 1,394,033 |  | 1,368,008 |  |

Retained earnings | 1,004,336 |  | 1,002,186 |  |

SHAREHOLDERS' FUNDS | 2,399,369 |  | 2,371,194 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Moebus Limited (Registered number: 02691184)

Balance Sheet - continued

30 October 2025

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 Board of Directors and authorised for issue on 2 August 2026 and were signed on its behalf by:

C H Chan - Director

Moebus Limited (Registered number: 02691184)

Notes to the Financial Statements

for the Year Ended 30 October 2025

1. | STATUTORY INFORMATION

| Moebus 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 as modified by the revaluation of certain assets.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Long leasehold | - | 4% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 31 October 2024

| and 30 October 2025 | 27,477 |  | 61,673 |  | 89,150 |  |

| DEPRECIATION

| At 31 October 2024 | 27,477 |  | 61,589 |  | 89,066 |  |

| Charge for year | - |  | 18 |  | 18 |  |

| At 30 October 2025 | 27,477 |  | 61,607 |  | 89,084 |  |

| NET BOOK VALUE

| At 30 October 2025 | - |  | 66 |  | 66 |  |

| At 30 October 2024 | - |  | 84 |  | 84 |  |

Moebus Limited (Registered number: 02691184)

Notes to the Financial Statements - continued

for the Year Ended 30 October 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 31 October 2024 | 2,942,052 |  |

| Additions | 26,024 |  |

| At 30 October 2025 | 2,968,076 |  |

| NET BOOK VALUE

| At 30 October 2025 | 2,968,076 |  |

| At 30 October 2024 | 2,942,052 |  |

| Fair value at 30 October 2025 is represented by:

£ |

| Valuation in 2014 | (327,399 | ) |

| Valuation in 2017 | 450,000 |  |

| Valuation in 2022 | 1,450,000 |  |

| Cost | 1,395,475 |  |

2,968,076 |  |

| If the investment property had not been revalued it would have been included at the following historical cost:

| 30.10.25 |  | 30.10.24

£ | £ |

| Cost | 1,395,475 |  | 1,369,451 |  |

| The investment property was valued on an open market basis on 30 October 2025 by the directors .

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.10.25 |  | 30.10.24

£ | £ |

| Other debtors | 126,384 |  | 126,384 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.10.25 |  | 30.10.24

£ | £ |

| Trade creditors | - |  | 492 |  |

| Taxation and social security | 34,759 |  | 34,866 |  |

| Other creditors | 477,519 |  | 475,413 |  |

512,278 |  | 510,771 |  |

8. | PROVISIONS FOR LIABILITIES

| 30.10.25 |  | 30.10.24

£ | £ |

| Deferred tax | 204,593 |  | 204,593 |  |

Moebus Limited (Registered number: 02691184)

Notes to the Financial Statements - continued

for the Year Ended 30 October 2025

8. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 31 October 2024 | 204,593 |  |

| Balance at 30 October 2025 | 204,593 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.10.25 |  | 30.10.24

| value: | £ | £ |

| 250 | A ordinary shares | 1 | 250 |  | 250 |  |

| 250 | B ordinary shares | 1 | 250 |  | 250 |  |

| 500 | C ordinary shares | 1 | 500 |  | 500 |  |

1,000 |  | 1,000 |  |

10. | RESERVES

| Non

| distributable

| reserves

£ |

| At 31 October 2024 | 1,368,008 |  |

| Revaluation in the year | 26,025 |  |

| At 30 October 2025 | 1,394,033 |  |

| The transfer between reserves represents the reclassification of investment property valuation gains and losses (net of associated deferred tax) into an other reserve, on the basis that the net valuation gains are not available for distribution to shareholders.

| Revaluations £1,598,626 less deferred tax £204,593 non-distributable reserve £1,394,033.

11. | RELATED PARTY DISCLOSURES

| Pagsun Limited is a related party by virtue of its ongoing appointment of Mr C H Chan as its director. There is an outstanding intercompany balance in favour of Moebus Ltd amounting to £86,384 There have been no transactions during the current year.

| There have been no other related party transactions in the year.

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by Mr S C Chan by virtue of holding 50% of the issued equity share capital of the company. The remaining share capital is equally shared by Mr T H Chan and Mrs Yuk Ping Chan.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Moebus Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Moebus Limited for the year ended 30 October 2025 which comprise the Income Statement, Balance Sheet, 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Moebus Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Moebus Limited and state those matters that we have agreed to state to the Board of Directors of Moebus Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Moebus Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Moebus Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Moebus Limited. You consider that Moebus Limited 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 financial statements of Moebus Limited. 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 financial statements.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

Date: .............................................