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Company Registration No. 13254430 (England and Wales)
MOET LTD Unaudited accounts for the year ended 31 March 2026
MOET LTD Unaudited accounts Contents
Page
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MOET LTD Company Information for the year ended 31 March 2026
Director
Hyun Don Choi
Company Number
13254430 (England and Wales)
Registered Office
V307, VOX STUDIOS 1-45 DURHAM STREET VAUXHALL LONDON SE11 5JH UNITED KINGDOM
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MOET LTD Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,560 
1,871 
Current assets
Inventories
689 
976 
Debtors
12,955 
13,786 
Cash at bank and in hand
329,049 
322,869 
342,693 
337,631 
Creditors: amounts falling due within one year
(47,552)
(60,027)
Net current assets
295,141 
277,604 
Total assets less current liabilities
302,701 
279,475 
Creditors: amounts falling due after more than one year
- 
23,667 
Provisions for liabilities
Deferred tax
(1,890)
(468)
Net assets
300,811 
302,674 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
300,809 
302,672 
Shareholders' funds
300,811 
302,674 
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 August 2026 and were signed on its behalf by
Hyun Don Choi Director Company Registration No. 13254430
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MOET LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
MOET LTD is a private company, limited by shares, registered in England and Wales, registration number 13254430. The registered office is V307, VOX STUDIOS 1-45 DURHAM STREET, VAUXHALL, LONDON, SE11 5JH, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
over 5 years straight line method
Computer equipment
over 3 years straight line method
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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MOET LTD Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
2,460 
1,657 
4,117 
Additions
6,565 
431 
6,996 
At 31 March 2026
9,025 
2,088 
11,113 
Depreciation
At 1 April 2025
679 
1,567 
2,246 
Charge for the year
1,182 
125 
1,307 
At 31 March 2026
1,861 
1,692 
3,553 
Net book value
At 31 March 2026
7,164 
396 
7,560 
At 31 March 2025
1,781 
90 
1,871 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,002 
3,833 
Accrued income and prepayments
9,953 
9,953 
12,955 
13,786 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
15,377 
16,861 
Trade creditors
349 
- 
Taxes and social security
26,782 
33,733 
Other creditors
4,298 
9,433 
Accruals
746 
- 
47,552 
60,027 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
- 
(23,667)
8
Average number of employees
During the year the average number of employees was 17 (2025: 15).
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