MOAI DIGITAL LTD

Company Registration Number:
NI658148 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 January 2026

Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

MOAI DIGITAL LTD

Contents of the Financial Statements

for the Period Ended 31 January 2026

Balance sheet
Notes

MOAI DIGITAL LTD

Balance sheet

As at 31 January 2026


Notes
2026
2025


£
£
Fixed assets
Intangible assets: 3 202 9,544
Tangible assets: 4 884 0
Total fixed assets: 1,086 9,544
Current assets
Debtors:   47,199 48,018
Cash at bank and in hand: 50,858 35,812
Total current assets: 98,057 83,830
Creditors: amounts falling due within one year:   (82,254) (48,753)
Net current assets (liabilities): 15,803 35,077
Total assets less current liabilities: 16,889 44,621
Creditors: amounts falling due after more than one year:   (15,724) (43,466)
Total net assets (liabilities): 1,165 1,155
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 1,065 1,055
Shareholders funds: 1,165 1,155

The notes form part of these financial statements

MOAI DIGITAL LTD

Balance sheet statements

For the year ending 31 January 2026 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 Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 29 October 2026
and signed on behalf of the board by:

Name: Mr S McPeake
Status: Director

The notes form part of these financial statements

MOAI DIGITAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life

Intangible fixed assets and amortisation policy

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life

MOAI DIGITAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

2. Employees

2026 2025
Average number of employees during the period 1 1

MOAI DIGITAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

3. Intangible Assets

Total
Cost £
At 01 February 2025 116,654
At 31 January 2026 116,654
Amortisation
At 01 February 2025 107,110
Charge for year 9,342
At 31 January 2026 116,452
Net book value
At 31 January 2026 202
At 31 January 2025 9,544

MOAI DIGITAL LTD

Notes to the Financial Statements

for the Period Ended 31 January 2026

4. Tangible Assets

Total
Cost £
At 01 February 2025 5,020
Additions 884
At 31 January 2026 5,904
Depreciation
At 01 February 2025 5,020
At 31 January 2026 5,020
Net book value
At 31 January 2026 884
At 31 January 2025 0