Moga Trade Limited

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

Registered number: 13827455

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		280		158

			280		158
CURRENT ASSETS
Cash at bank and in hand		57		13

		57		13
Creditors: Amounts Falling Due Within One Year	5	(34,881 )		(20,353 )

NET CURRENT ASSETS (LIABILITIES)			(34,824 )		(20,340 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(34,544 )		(20,182 )

NET LIABILITIES			(34,544 )		(20,182 )

CAPITAL AND RESERVES
Called up share capital	6		1,000		1,000
Profit and Loss Account			(35,544 )		(21,182 )

SHAREHOLDERS' FUNDS			(34,544)		(20,182)

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 member has 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.

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 Yousef Gorji

Director

29th October 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Moga Trade Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13827455 . The registered office is Office 109 & 113 (1st Floor), 7 Eastgate, Leeds, LS2 7LY.

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. Going Concern Disclosure

At 31 January 2026 the company had net liabilities of £34,544. The company is funded by its director, who has confirmed that he will continue to support the company and will not seek repayment of the amounts owed to him for at least twelve months from the date of approval of these financial statements, unless the company is able to repay them. The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, and therefore considers it appropriate to prepare the financial statements on a going concern basis.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% Reducing Balance

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 February 2025	197
Additions	192

As at 31 January 2026	389

Depreciation
As at 1 February 2025	39
Provided during the period	70

As at 31 January 2026	109

Net Book Value
As at 31 January 2026	280

As at 1 February 2025	158

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	230
Other creditors	34,881	20,123

	34,881	20,353

Page 2

Page 3

Moga Trade Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

7. Related Party Transactions

At 31 January 2026 the company owed £29,881 (2025: £15,123) to Mr Yousef Gorji, the director, included in other creditors. During the year he paid company expenses of £12,823 personally and introduced £2,800, and the company repaid him £865. The loan is interest-free and unsecured and has no fixed repayment date.