2024-12-01 2026-02-28 false Capium Accounts Production 1.1 15318646 2024-12-01 2026-02-28 15318646 bus:AbridgedAccounts 2024-12-01 2026-02-28 15318646 bus:FRS102 2024-12-01 2026-02-28 15318646 bus:AuditExemptWithAccountantsReport 2024-12-01 2026-02-28 15318646 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2026-02-28 15318646 bus:PrivateLimitedCompanyLtd 2024-12-01 2026-02-28 15318646 2024-12-01 2026-02-28 15318646 2026-02-28 15318646 bus:RegisteredOffice 2024-12-01 2026-02-28 15318646 core:WithinOneYear 2026-02-28 15318646 core:AfterOneYear 2026-02-28 15318646 1 2024-12-01 2026-02-28 15318646 bus:Director1 2024-12-01 2026-02-28 15318646 bus:Director1 2026-02-28 15318646 bus:Director1 2023-11-30 2024-11-30 15318646 2023-11-30 15318646 bus:LeadAgentIfApplicable 2024-12-01 2026-02-28 15318646 2023-11-30 2024-11-30 15318646 2024-11-30 15318646 core:WithinOneYear 2024-11-30 15318646 core:AfterOneYear 2024-11-30 15318646 bus:EntityAccountantsOrAuditors 2023-11-30 2024-11-30 15318646 core:FurnitureFittings 2024-12-01 2026-02-28 15318646 core:FurnitureFittings 2026-02-28 15318646 core:FurnitureFittings 2024-11-30 15318646 core:ComputerEquipment 2024-12-01 2026-02-28 15318646 core:ComputerEquipment 2026-02-28 15318646 core:ComputerEquipment 2024-11-30 15318646 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2026-02-28 15318646 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-11-30 15318646 core:CostValuation core:Non-currentFinancialInstruments 2026-02-28 15318646 core:CostValuation core:Non-currentFinancialInstruments 2024-11-30 15318646 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2026-02-28 15318646 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2026-02-28 15318646 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2026-02-28 15318646 core:Non-currentFinancialInstruments 2026-02-28 15318646 core:Non-currentFinancialInstruments 2024-11-30 15318646 core:RetainedEarningsAccumulatedLosses 2026-02-28 15318646 core:RetainedEarningsAccumulatedLosses 2024-11-30 15318646 dpl:Item1 2024-12-01 15318646 dpl:Item1 2026-02-28 15318646 dpl:Item1 2023-11-30 15318646 dpl:Item1 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 15318646
England and Wales

 

 

 

MOELETSI LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 December 2024

End date: 28 February 2026

Moeletsi Limited
Contents Page
For the Period 01 December 2024 to 28 February 2026
We have prepared the financial statements of the company for the year ended 28 February 2026 from the accounting records and information provided by you. The financial statements have been prepared in accordance with the provisions of FRS 102 and the Companies Act 2006 applicable to small companies.

As directors, you are responsible for ensuring that the company maintains adequate accounting records and for preparing financial statements that give a true and fair view of the financial position of the company.

Our work has been undertaken in accordance with the guidance issued by the Institute of Chartered Accountants in England and Wales (ICAEW). We have acted as accountants and have not carried out an audit or independent verification of the information provided.

HVM UK Ltd
28 February 2026



HVM UK Ltd
1 Queen Square
Bath
Somerset
BA1 2HA
25 August 2026
1
 
 		 Notes
 		 2026
£		   2024
£
Fixed assets      
Tangible fixed assets 3 500    739 
500    739 
Current assets      
Debtors 70,691    70,484 
Cash at bank and in hand 156,789    135,525 
227,480    206,009 
Creditors: amount falling due within one year (31,933)   (85,505)
Net current assets 195,547    120,504 
 
Total assets less current liabilities 196,047    121,243 
Provisions for liabilities (28)   (16)
Net assets 196,019    121,227 
 

Capital and reserves 		     
Profit and loss account 196,021    121,225 
Shareholders' funds 196,021    121,225 
 


For the period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 25 August 2026 and were signed by:


-------------------------------
Kurt Tiedt
Director
2
General Information
Moeletsi Limited is a private company, limited by shares, registered in England and Wales England and Wales, registration number 15318646, registration address 71-75 Shelton Street, Covent Gardens, London, WC2H 9JQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and the Companies Act 2006.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.

The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 3 years Straight Line
Computer Equipment 3 Years Straight Line
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.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the period was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2024 -    -    - 
Additions 232    1,006    1,238 
Disposals -    -    - 
At 28 February 2026 232    1,006    1,238 
Depreciation
At 01 December 2024 -    267    267 
Charge for period 54    417    471 
On disposals -    -    - 
At 28 February 2026 54    684    738 
Net book values
Closing balance as at 28 February 2026 178    322    500 
Opening balance as at 01 December 2024 -    739    739 


3