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Company Registration No. 15446666 (England and Wales)
Mogumogu F&b Limited Unaudited accounts for the year ended 31 January 2026
Mogumogu F&b Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Mogumogu F&b Limited Company Information for the year ended 31 January 2026
Director
Yiu Hong Mak
Company Number
15446666 (England and Wales)
Registered Office
Mogumogu 81 London Road 81 London Road Brighton BN1 4JF England
Accountants
Elaga Accountancy Ltd 75 Shelton St Covent Garden London WC2H 9JQ
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Accountants' report on the preparation of the unaudited statutory statements of Mogumogu F&b Limited (The Company) for the year ended 31 January 2026
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 January 2026 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated 4 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company 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 financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 31 January 2026.
We have not been instructed to carry out any assurance service on the financial statements of the company. 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.
Elaga Accountancy Ltd Financial Accountants 75 Shelton St Covent Garden London WC2H 9JQ 30 September 2026
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Mogumogu F&b Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
8,704 
9,111 
Current assets
Inventories
1,400 
1,500 
Debtors
5
(2,288)
4,466 
Cash at bank and in hand
17,351 
23,303 
16,463 
29,269 
Creditors: amounts falling due within one year
6
(18,000)
(36,694)
Net current liabilities
(1,537)
(7,425)
Net assets
7,167 
1,686 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,166 
1,685 
Shareholders' funds
7,167 
1,686 
For the year ending 31 January 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 31 August 2026 and were signed on its behalf by
Yiu Hong Mak Director Company Registration No. 15446666
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Mogumogu F&b Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Mogumogu F&b Limited is a private company, limited by shares, registered in England and Wales, registration number 15446666. The registered office is Mogumogu 81 London Road, 81 London Road, Brighton, BN1 4JF, England.
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 a reducing rate of 20% to write off the assets over their estimated useful lives:
Plant & machinery
20%
Fixtures & fittings
20%
Going concern
The financial statements have been prepared on a going concern basis, which assumes that the company will continue in operational existence for the foreseeable future. The directors have assessed the company's ability to continue as a going concern and are satisfied that the use of the going concern basis is appropriate. In making this assessment, the directors have considered the company's current financial position, its cash flows, and the potential impact of future events.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2025
9,300 
2,089 
- 
11,389 
Additions
747 
- 
1,021 
1,768 
At 31 January 2026
10,047 
2,089 
1,021 
13,157 
Depreciation
At 1 February 2025
1,860 
418 
- 
2,278 
Charge for the year
1,637 
334 
204 
2,175 
At 31 January 2026
3,497 
752 
204 
4,453 
Net book value
At 31 January 2026
6,550 
1,337 
817 
8,704 
At 31 January 2025
7,440 
1,671 
- 
9,111 
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Mogumogu F&b Limited Notes to the Accounts for the year ended 31 January 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
(6,038)
716 
Accrued income and prepayments
3,750 
3,750 
(2,288)
4,466 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Loans from directors
18,000 
33,644 
Accruals
- 
3,050 
18,000 
36,694 
7
Average number of employees
During the year the average number of employees was 5 (2025: 3).
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