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Mosquito Loitering Solutions Ltd

Financial Statements for the Year Ended 29 February 2024






Mosquito Loitering Solutions Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTORS: S P B Morris
H C Stapleton





REGISTERED OFFICE: Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA





REGISTERED NUMBER: 05133881 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Mosquito Loitering Solutions Ltd


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit & Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mosquito Loitering Solutions Ltd for the year ended 29 February 2024 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Mosquito Loitering Solutions Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mosquito Loitering Solutions Ltd and state those matters that we have agreed to state to the Board of Directors of Mosquito Loitering Solutions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mosquito Loitering Solutions Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Mosquito Loitering Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mosquito Loitering Solutions Ltd. You consider that Mosquito Loitering Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mosquito Loitering Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BPU Limited
Chartered Accountants


3 July 2024

Mosquito Loitering Solutions Ltd (Registered number: 05133881)

Balance Sheet
29 February 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible assets 3 3,990 7,222

CURRENT ASSETS
Stocks 60,819 59,317
Debtors 4 44,859 56,599
Cash at bank 156,443 122,830
262,121 238,746
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR

5

129,535

136,003
NET CURRENT ASSETS 132,586 102,743
TOTAL ASSETS LESS CURRENT
LIABILITIES

136,576

109,965

PROVISIONS FOR DEFERRED TAX 900 1,700
NET ASSETS 135,676 108,265

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 135,476 108,065
SHAREHOLDERS' FUNDS 135,676 108,265

Mosquito Loitering Solutions Ltd (Registered number: 05133881)

Balance Sheet - continued
29 February 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2024 and were signed on its behalf by:





S P B Morris - Director


Mosquito Loitering Solutions Ltd (Registered number: 05133881)

Notes to the Financial Statements
for the Year Ended 29 February 2024


1. 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 historical cost convention.

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.
Plant and machinery - 20% - 33% reducing balance
Computer equipment - 20% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. 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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Mosquito Loitering Solutions Ltd (Registered number: 05133881)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


3. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£ £ £
COST
At 1 March 2023
and 29 February 2024 27,813 8,612 36,425
DEPRECIATION
At 1 March 2023 23,072 6,131 29,203
Charge for year 1,510 1,722 3,232
At 29 February 2024 24,582 7,853 32,435
NET BOOK VALUE
At 29 February 2024 3,231 759 3,990
At 28 February 2023 4,741 2,481 7,222

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 29,106 43,576
VAT 15,753 13,023
44,859 56,599

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 2,555 19,208
Taxes & social security costs 29,740 32,722
Other creditors & accruals 97,240 84,073
129,535 136,003