Registered Number 15363994

MUAJ LIMITED

Micro-entity Accounts

31 December 2025

MUAJ LIMITED Registered Number 15363994

Micro-entity Balance Sheet as at 31 December 2025

Notes 2025 2024
£ £
Current Assets
294
1,014
Creditors: amounts falling due within one year
(363)
(519)
Net current assets (liabilities)
(69)
495
Total assets less current liabilities
(69)
495
Total net assets (liabilities)
(69)
495
Capital and reserves
(69)
495
  • For the year ending 31 December 2025 the company was entitled to exemption 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
  • The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the Board on 12 October 2026

And signed on their behalf by:
Arshed Iqbal, Director

MUAJ LIMITED Registered Number 15363994

Notes to the Micro-entity Accounts for the period ended 31 December 2025

1Employees
2025 2024
Average number of employees during the period 0 0

2Accounting Policies

Basis of measurement and preparation of accounts
The accounts are prepared under FRS 105, the Financial Reporting Standard applicable to the Micro-entities Regime. The director intends to close the company, so the accounts are prepared on a basis other than going concern, reflecting estimated asset recoveries and settlement of liabilities.

Inventories are valued at the lower of cost and estimated selling price less selling costs. Goods received free of charge are initially valued at their fair value. Returned goods discarded by the company are written off when discarded.

Where historical records are incomplete, estimates use available Amazon inventory, storage and transaction reports, payment records and the director's recollection. In particular, inventory quantities at 31 December 2024 have been reconstructed.

The 2024 comparative figures have been restated to include inventory, Amazon balances and unpaid stock and rent liabilities omitted from the previous accounts. The restated comparative figures at 31 December 2024 are: current assets £1,014, creditors £519 and net assets £495. The employee figure has been corrected to zero.

Personal funding provided by the shareholder without a repayment obligation is treated as capital contributions, not director's loans.