Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 09251588 R E Moore T O Moore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09251588 2023-10-31 09251588 2024-10-31 09251588 2023-11-01 2024-10-31 09251588 frs-core:CurrentFinancialInstruments 2024-10-31 09251588 frs-core:Non-currentFinancialInstruments 2024-10-31 09251588 frs-core:BetweenOneFiveYears 2024-10-31 09251588 frs-core:ComputerEquipment 2024-10-31 09251588 frs-core:ComputerEquipment 2023-11-01 2024-10-31 09251588 frs-core:ComputerEquipment 2023-10-31 09251588 frs-core:FurnitureFittings 2024-10-31 09251588 frs-core:FurnitureFittings 2023-11-01 2024-10-31 09251588 frs-core:FurnitureFittings 2023-10-31 09251588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 09251588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 09251588 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 09251588 frs-core:MotorVehicles 2024-10-31 09251588 frs-core:MotorVehicles 2023-11-01 2024-10-31 09251588 frs-core:MotorVehicles 2023-10-31 09251588 frs-core:WithinOneYear 2024-10-31 09251588 frs-core:ShareCapital 2024-10-31 09251588 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 09251588 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 09251588 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 09251588 frs-bus:SmallEntities 2023-11-01 2024-10-31 09251588 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 09251588 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 09251588 frs-bus:Director1 2023-11-01 2024-10-31 09251588 frs-bus:Director1 2023-10-31 09251588 frs-bus:Director1 2024-10-31 09251588 frs-bus:Director2 2023-11-01 2024-10-31 09251588 frs-bus:Director2 2023-10-31 09251588 frs-bus:Director2 2024-10-31 09251588 frs-countries:EnglandWales 2023-11-01 2024-10-31 09251588 2022-10-31 09251588 2023-10-31 09251588 2022-11-01 2023-10-31 09251588 frs-core:CurrentFinancialInstruments 2023-10-31 09251588 frs-core:Non-currentFinancialInstruments 2023-10-31 09251588 frs-core:BetweenOneFiveYears 2023-10-31 09251588 frs-core:MotorVehicles 2022-11-01 2023-10-31 09251588 frs-core:WithinOneYear 2023-10-31 09251588 frs-core:ShareCapital 2023-10-31 09251588 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 09251588
Mobilitybase Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Clayton Stirling & Co
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09251588
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,994 11,304
16,994 11,304
CURRENT ASSETS
Debtors 5 88,137 98,862
Cash at bank and in hand 210 210
88,347 99,072
Creditors: Amounts Falling Due Within One Year 6 (89,237 ) (98,929 )
NET CURRENT ASSETS (LIABILITIES) (890 ) 143
TOTAL ASSETS LESS CURRENT LIABILITIES 16,104 11,447
Creditors: Amounts Falling Due After More Than One Year 7 (14,172 ) (10,020 )
NET ASSETS 1,932 1,427
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 1,832 1,327
SHAREHOLDERS' FUNDS 1,932 1,427
For the year ending 31 October 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.
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
R E Moore
Director
02/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Mobilitybase Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09251588 . The registered office is 123 Cross Lane East, Gravesend, Kent, DA12 5HA.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Leasehold 10% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
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.
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 5)
7 5
Page 2
Page 3
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 1,676 8,650 5,753 7,524 23,603
Additions - 8,629 211 621 9,461
Disposals - (1,900 ) - - (1,900 )
As at 31 October 2024 1,676 15,379 5,964 8,145 31,164
Depreciation
As at 1 November 2023 102 5,230 2,485 4,482 12,299
Provided during the period 168 863 1,032 973 3,036
Disposals - (1,165 ) - - (1,165 )
As at 31 October 2024 270 4,928 3,517 5,455 14,170
Net Book Value
As at 31 October 2024 1,406 10,451 2,447 2,690 16,994
As at 1 November 2023 1,574 3,420 3,268 3,042 11,304
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 8,449 -
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 43,594 49,957
Other debtors 44,543 48,905
88,137 98,862
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,252 -
Trade creditors 46,086 43,471
Bank loans and overdrafts 25,330 32,182
Other creditors 1,258 1,056
Taxation and social security 15,311 22,220
89,237 98,929
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,152 -
Bank loans 7,020 10,020
14,172 10,020
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,252 -
Later than one year and not later than five years 7,152 -
8,404 -
8,404 -
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Miss Rebecca Moore 20,850 23,359 28,312 - 15,897
Mr Thomas Moore 13,971 22,617 28,312 - 8,276
The above loan is unsecured, interest free and repayable on demand.
Page 4