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Registered number: 12090764
Mobile Telecoms Transport Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 July 2023
PPR Associates Ltd
77/77a High Street
South Normanton
Alfreton
Derbyshire
DE55 2BP
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12090764
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 247,947 181,402
247,947 181,402
CURRENT ASSETS
Debtors 253,516 210,669
Cash at bank and in hand 180,739 129,377
434,255 340,046
Creditors: Amounts Falling Due Within One Year (198,984 ) (146,540 )
NET CURRENT ASSETS (LIABILITIES) 235,271 193,506
TOTAL ASSETS LESS CURRENT LIABILITIES 483,218 374,908
Creditors: Amounts Falling Due After More Than One Year (134,583 ) (152,542 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (47,110 ) -
NET ASSETS 301,525 222,366
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 301,425 222,266
SHAREHOLDERS' FUNDS 301,525 222,366
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit 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.
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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 July 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
John Fones
Director
11th March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Mobile Telecoms Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12090764 . The registered office is 18 Erica Drive, South Normanton, Alfreton, Derbyshire, DE55 2ET.
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. 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 rendering of services.
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:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Office Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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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2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 7)
7 7
4. Tangible Assets
Total
£
Cost
As at 1 August 2022 226,467
Additions 148,629
As at 31 July 2023 375,096
Depreciation
As at 1 August 2022 45,065
Provided during the period 82,084
As at 31 July 2023 127,149
Net Book Value
As at 31 July 2023 247,947
As at 1 August 2022 181,402
5. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 50,018 42,530
Later than one year and not later than five years 120,989 131,719
171,007 174,249
171,007 174,249
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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