Moha Investments Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

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Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 11175108

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,330		5,851
Investment Properties	5		1,730,001		996,181

			1,736,331		1,002,032
CURRENT ASSETS
Debtors	6	14,437		14,265
Cash at bank and in hand		55,588		29,179

		70,025		43,444
Creditors: Amounts Falling Due Within One Year	7	(170,331 )		(42,377 )

NET CURRENT ASSETS (LIABILITIES)			(100,306 )		1,067

TOTAL ASSETS LESS CURRENT LIABILITIES			1,636,025		1,003,099

Creditors: Amounts Falling Due After More Than One Year	8		(1,493,124 )		(1,042,426 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(41,948 )		-

NET ASSETS/(LIABILITIES)			100,953		(39,327 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Fair value reserve	11		126,343		-
Profit and Loss Account			(25,490 )		(39,427 )

SHAREHOLDERS' FUNDS			100,953		(39,327)

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Moha Investments Ltd

Balance Sheet (continued)

As At 31 January 2026

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 Jaspal Padam

Director

30/10/2026

The notes on pages 4 to 7 form part of these financial statements.

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Moha Investments Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Moha Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11175108 . The registered office is 5 Brayford Square, London, England, E1 0SG.

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.

The presentational currency of the financial statements is Pound Sterling (£).

2.2. Going Concern Disclosure

The directors have 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.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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

Straight-line method - 20%

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Moha Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

2.8. Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary courseof business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.9. Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3. Average Number of Employees

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

4. Tangible Assets

	Fixtures & Fittings
	£
Cost or Valuation
As at 1 February 2025	8,627
Additions	2,584

As at 31 January 2026	11,211

...CONTINUED

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Moha Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	2,776
Provided during the period	2,105

As at 31 January 2026	4,881

Net Book Value
As at 31 January 2026	6,330

As at 1 February 2025	5,851

5. Investment Property

	2026
	£
Fair Value
As at 1 February 2025	996,181
Additions	565,529
Fair value adjustments	168,291

As at 31 January 2026	1,730,001

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	14,437	14,265

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	170,331	42,377

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	890,923	591,226
Other creditors	602,201	451,200

	1,493,124	1,042,426

Creditors include bank loans not repayable by instalments of £591,226 (2025: £591,226) due after more than five years.

9. Secured Creditors

Included in the balance sheet are guarantees of £890,923 (2025 - £591,226). The director J Padam has given a personal guarantee in respect of the bank loans.

	2026		2025
	£		£
Bank loans and overdrafts	890,923		591,226

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Moha Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

11. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 February 2025	-	(39,427 )
Profit for the year and total comprehensive income	-	140,280

Movements in fair value reserve	126,343	-
Transfer to/from Fair value reserve	-	(126,343)

As at 31 January 2026	126,343	(25,490 )

The fair value reserve consists of an uplift in the value of the investment property, net of deferred tax. It is non-distributable.

12. Related Party Transactions

At the year-end, the company owed £602,201 to CPDM Ltd, a company in which J Padam is a shareholder and director.

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Director	Mr Jaspal Padam

Company Number	11175108

Registered Office	5 Brayford Square
	London
	England
	E1 0SG

Accountants	ZAS Accountancy & Tax Ltd
	Chartered Certified Accountants
	Suite 427 Legacy Centre
	Hampton Road West
	Feltham
	Middlesex
	TW13 6DH