MODDLA LTD

Company Registration Number
14363466
(England and Wales)

Private limited company limited by shares
Registered office: London (West End Office) 5th Floor, 167-169 Great Portland Street, London, W1W 5PF, England

Audit Exempt Micro-Entity Accounts

For the Year Ended 31 March 2026

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

1

MODDLA LTD

Contents

Balance Sheet 3
Statement of Compliance 4
Notes to the Financial Statements 5-7
2

MODDLA LTD

Balance sheet

As at 31 March 2026

2026
£		 2025
£
Current assets 3,431 1,923
Creditors: amounts falling due within one year (2,877) 0
Net current assets (liabilities) 554 1,923
Total assets less current liabilities 554 1,923
 
Total net assets (liabilities) 554 1,923
 
Capital and reserves 554 1,923
3

MODDLA LTD

Balance sheet continued

For the year ending 31 March 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 15 October 2026.

EYLES, Michael David
Director

4

MODDLA LTD

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

5

MODDLA LTD

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

6

MODDLA LTD

Notes to the Financial Statements (continued)

3. Employee Information

The average number of employees during the year was: 1

4. Off-balance sheet arrangements

The company had no off-balance sheet arrangements during the year.

5. Advances, credit and guarantees granted to directors

During the year the company made an advance of £200 to EYLES, Michael David, a director. The advance is interest-free. No guarantees were entered into on behalf of the directors.

Advanced during the year£200
Repaid during the year£200
Balance outstanding at the year end£0

£200 of the advance was repaid before the year end, leaving nothing outstanding at the year end.

6. Financial commitments, guarantees and contingencies

The company had no financial commitments, guarantees or contingencies that are not included in the balance sheet.

7