Company registration number: 11379727
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Mossa Capital Partners Limited
Pages for filing with the Registrar
Company registration number: 11379727
Mossa Capital Partners Limited
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 5 219,920 280,556
219,920 280,556
Current assets
Debtors 6 1,114,800 547,638
Cash at bank and in hand 2,982,799 3,521,707
4,097,599 4,069,345
Creditors: amounts falling due within one year
(2,674,144) (2,784,290)
Net current assets 1,423,455 1,285,055
Total assets less current liabilities 1,643,375 1,565,611
Provisions for liabilities - (29,466)
NET ASSETS 1,643,375 1,536,145
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,643,275 1,536,045
TOTAL EQUITY 1,643,375 1,536,145
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 11379727
Mossa Capital Partners Limited
Balance sheet - continued
as at 31 January 2026
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 30 October 2026 and signed on its behalf by:
Mr K Yarish-Ferland, Director
30 October 2026
2
Mossa Capital Partners Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Mossa Capital Partners Limited is a private company registered in England and Wales. Its registered number is 11379727. The company is limited by shares. Its registered office is 5 Market Yard Mews, 194-204 Bermondsey Street, London, SE1 3TQ.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Leasehold property:
Leasehold property - 11% straight line
Office equipment:
Office equipment - 33% straight line
3
Mossa Capital Partners Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Financial instruments
The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to and from related parties. (i) Financial assets Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. (ii) Financial liabilities Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.





Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
4
Mossa Capital Partners Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
3 Critical accounting judgements and estimates
In the application of the company’s accounting policies, the directors are required to make estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The following are considered to be key area of judgment and estimates by the directors:
Asset impairment testing The company reviews its assets for impairment at each balance sheet date. If events or circumstances indicate that the carrying value may not be recoverable, the value is adjusted to the recoverable amount. Residual values and estimated remaining lives The carrying value of tangible assets is depreciated over their expected useful life to an estimated residual value. The remaining useful life and the residual value of those assets are reviewed on the regular basis by management. Any changes in remaining useful life and the residual value would result in an adjustment to the current and future rate of depreciation through profit or loss.



4 Average number of employees
During the year the average number of employees was 14 (2025 - 13).
5 Tangible fixed assets
Leasehold property
Office equipment
Totals
£ £ £
Cost
At 1 February 2025 325,593 82,422 408,015
Additions - 8,682 8,682
At 31 January 2026 325,593 91,104 416,697
Depreciation
At 1 February 2025 75,106 52,353 127,459
Charge for year 45,661 23,657 69,318
At 31 January 2026 120,767 76,010 196,777
Net book value
At 31 January 2026 204,826 15,094 219,920
At 31 January 2025 250,487 30,069 280,556
5
Mossa Capital Partners Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
6 Debtors
2026 2025
£ £
Amounts falling due within one year
Trade debtors 434,044 35,745
Other debtors 782,873 366,949
Prepayments and accrued income 137,883 144,944
1,354,800 547,638
2026 2025
£ £
Amounts falling due after more than one year
Other debtors (240,000) -
Total 1,114,800 547,638
The other debtors balance of £782,872 includes a deferred tax asset of £341,788.
6