MOFA Properties Investment UK Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15765075

		30 June 2026		30 June 2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,093,189		296,809

			1,093,189		296,809
CURRENT ASSETS
Cash at bank and in hand		7,625		2,390

		7,625		2,390
Creditors: Amounts Falling Due Within One Year	5	(372,341 )		(103,620 )

NET CURRENT ASSETS (LIABILITIES)			(364,716 )		(101,230 )

TOTAL ASSETS LESS CURRENT LIABILITIES			728,473		195,579

Creditors: Amounts Falling Due After More Than One Year	6		(776,060 )		(226,176 )

NET LIABILITIES			(47,587 )		(30,597 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(47,687 )		(30,697 )

SHAREHOLDERS' FUNDS			(47,587)		(30,597)

Page 1

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MOFA Properties Investment UK Ltd

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Farhan Aziz

Director

19 August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

MOFA Properties Investment UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15765075 . The registered office is 28 Melrose Road, Coulsdon, England, CR5 3JH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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.

2.3. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investment Property

	30 June 2026
	£
Fair Value
As at 1 July 2025	296,809
Additions	796,380

As at 30 June 2026	1,093,189

5. Creditors: Amounts Falling Due Within One Year

	30 June 2026	30 June 2025
	£	£
Other creditors	372,341	103,620

6. Creditors: Amounts Falling Due After More Than One Year

	30 June 2026	30 June 2025
	£	£
Bank loans	776,060	226,176

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MOFA Properties Investment UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

7. Secured Creditors

Included within creditors is the following amount secured by a fixed charge over the property

	30 June 2026		30 June 2025
	£		£
Bank loans and overdrafts	776,060		226,176

8. Share Capital

	30 June 2026	30 June 2025
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

The below amounts have been loaned to and from companies to meet the working capital requirements and are receivable/payable on demand. Mr Farhan Aziz and Mr Sangari Abolverdi are director and also a shareholder in below companies for the year ended 30 June 2026.

Dynamic Properties Ltd

2026: 6,900.00 2025: Nil

UK Garanti Builders Ltd

2026: (170,999.80), 2025: (85,999.80)

Aspire Properties and Investments Ltd

2026: (5,400.00), 2025: (5,400.00)

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