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REGISTERED NUMBER: 10264239 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Mobius Professional Services Limited

Mobius Professional Services Limited (Registered number: 10264239)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mobius Professional Services Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: R J Branch
P Ryan





REGISTERED OFFICE: 30 Gay Street
Bath
Somerset
BA1 2PA





REGISTERED NUMBER: 10264239 (England and Wales)

Mobius Professional Services Limited (Registered number: 10264239)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,618 5,158

CURRENT ASSETS
Debtors 5 437,431 556,461
Cash at bank 11,144 26,119
448,575 582,580
CREDITORS
Amounts falling due within one year 6 396,870 488,513
NET CURRENT ASSETS 51,705 94,067
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,323

99,225

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 54,322 99,224
SHAREHOLDERS' FUNDS 54,323 99,225

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2025 and were signed on its behalf by:





P Ryan - Director


Mobius Professional Services Limited (Registered number: 10264239)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Mobius Professional Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 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.
Computer equipment - 33% on straight line basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax
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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2024
and 31 December 2024 8,698
DEPRECIATION
At 1 January 2024 3,540
Charge for year 2,540
At 31 December 2024 6,080
NET BOOK VALUE
At 31 December 2024 2,618
At 31 December 2023 5,158

Mobius Professional Services Limited (Registered number: 10264239)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 116,744 135,990
Amounts owed by group undertakings 313,981 408,407
Other debtors 2,592 -
Prepayments and accrued income 4,114 12,064
437,431 556,461

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 533 533
Trade creditors 4,426 44,887
Amounts owed to group undertakings 224,349 268,047
Tax 107,727 135,429
Social security and other taxes 28,974 9,459
VAT 29,284 26,191
Other creditors - 2,547
Directors' current accounts 19 19
Accruals and deferred income 1,558 1,401
396,870 488,513

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary 1 1 1

8. RELATED PARTY DISCLOSURES

Included in debtors is an amount of £73,018 (2023: £104,417) owed by Mobius Consulting Mauritius Ltd

Included in debtors is an amount of £228,884 (2023 £303,990) owed by Mobius Consulting SA

Included in debtors is an amount of £12,079 (2023 £NIL) owed by Mobius Binary Ltd

Included in creditors is an amount of £178,540 (2023: £95,454) owed to Mobius International Holdings Ltd, a company of which P Ryan and R Branch are directors.

Included in creditors is an amount of £45,809 (2023 £172,593) owed by Mobius Services (Pty) Ltd

Included in creditors is an amount of £19 (2023: £19) owed to P Ryan, a director of the company. This amount is unsecured, interest free and repayable on demand.