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Company Registration No. 12815561 (England and Wales)
Mobius Healthcare Limited Unaudited accounts for the year ended 31 August 2024
Mobius Healthcare Limited Unaudited accounts Contents
Page
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Mobius Healthcare Limited Company Information for the year ended 31 August 2024
Directors
Mohamed Sulaiman Mohamed Nazir Hussain Shabana Yasmeen
Company Number
12815561 (England and Wales)
Registered Office
Unit 7, Bourne End Mills, Upper Bourne End Lane Hemel Hemptstead HP1 2UJ England
Accountants
Maknas Accountants Limited 2A Grange Road Romford Essex RM3 7DU
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Mobius Healthcare Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
98,000 
112,000 
Tangible assets
7,398 
9,511 
105,398 
121,511 
Current assets
Inventories
1,590,826 
1,090,483 
Debtors
2,168,281 
1,794,656 
Cash at bank and in hand
322,350 
968,664 
4,081,457 
3,853,803 
Creditors: amounts falling due within one year
(3,412,408)
(3,469,712)
Net current assets
669,049 
384,091 
Total assets less current liabilities
774,447 
505,602 
Creditors: amounts falling due after more than one year
(101,944)
(145,277)
Net assets
672,503 
360,325 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
672,403 
360,225 
Shareholders' funds
672,503 
360,325 
For the year ending 31 August 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by
Mohamed Sulaiman Mohamed Nazir Hussain Director Company Registration No. 12815561
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Mobius Healthcare Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Mobius Healthcare Limited is a private company, limited by shares, registered in England and Wales, registration number 12815561. The registered office is Unit 7, Bourne End Mills,, Upper Bourne End Lane, Hemel Hemptstead, HP1 2UJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Intangible fixed assets
Intangible fixed assets (Licences) are included at cost less accumulated amortisation. Licences are being amortised over the life cycle of 10 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
SL over 7 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Mobius Healthcare Limited Notes to the Accounts for the year ended 31 August 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2023
140,000 
At 31 August 2024
140,000 
Amortisation
At 1 September 2023
28,000 
Charge for the year
14,000 
At 31 August 2024
42,000 
Net book value
At 31 August 2024
98,000 
At 31 August 2023
112,000 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
14,794 
At 31 August 2024
14,794 
Depreciation
At 1 September 2023
5,283 
Charge for the year
2,113 
At 31 August 2024
7,396 
Net book value
At 31 August 2024
7,398 
At 31 August 2023
9,511 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
10,773 
- 
Trade debtors
2,112,316 
1,794,656 
Other debtors
45,192 
- 
2,168,281 
1,794,656 
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Mobius Healthcare Limited Notes to the Accounts for the year ended 31 August 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
43,333 
43,334 
VAT
- 
73,590 
Trade creditors
2,501,868 
2,466,898 
Taxes and social security
109,515 
61,195 
Other creditors
2,492 
2,495 
Accruals
755,200 
822,200 
3,412,408 
3,469,712 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
101,944 
145,277 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 5 (2023: 5).
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