Mobius International Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13480171 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2023 to 31 December 2024

for

Mobius International Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R J Branch

P Ryan

Ms L Martin

Ms S Mohan-Pillai

REGISTERED OFFICE:

Lennox House

3 Pierrepont Street

Bath

BA1 1LB

REGISTERED NUMBER:

13480171 (England and Wales)

FIXED ASSETS

Intangible assets

4

8,680

-

Tangible assets

5

203

774

8,883

774

CURRENT ASSETS

Debtors

6

265,039

166,890

Investments

7

85

Cash at bank

19,852

8,726

284,976

175,701

CREDITORS

Amounts falling due within one year

8

90,081

27,927

NET CURRENT ASSETS

194,895

147,774

TOTAL ASSETS LESS CURRENT
LIABILITIES

203,778

148,548

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

203,777

148,547

SHAREHOLDERS' FUNDS

203,778

148,548

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

The members have not required the company to obtain an audit of its financial statements for the period 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 30 September 2025 and were signed on its behalf by:

P Ryan - Director

1.	STATUTORY INFORMATION

Mobius International Holdings 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property are being amortised evenly over their estimated useful life of nil years.

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 period 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 period 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 period was 4 (2023 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Intellectual

property

£

COST

Additions

8,680

At 31 December 2024

8,680

NET BOOK VALUE

At 31 December 2024

8,680

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 July 2023

and 31 December 2024

1,155

DEPRECIATION

At 1 July 2023

381

Charge for period

571

At 31 December 2024

952

NET BOOK VALUE

At 31 December 2024

203

At 30 June 2023

774

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade debtors

17,335

-

Amounts owed by group undertakings

225,454

153,020

Prepayments and accrued income

22,250

13,870

265,039

166,890

7.	CURRENT ASSET INVESTMENTS

2024

2023

£

Shares in group undertakings

85

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Trade creditors

4,803

337

Amounts owed to group undertakings

-

85

Tax

37,387

12,565

VAT

3,966

-

Other creditors

42,410

-

Directors' current accounts

315

-

Accruals and deferred income

1,200

14,940

90,081

27,927

9.	RELATED PARTY DISCLOSURES

Included in debtors is an amount of £178,540 (2023: £119,538) owed by Mobius Professional Services Ltd, a company under common control of the directors.

Included in debtors is an amount of £1,158 (2023: £15,777) owed by Mobius Consulting Mauritius Ltd.

Included in debtors is an amount of £35,330 (2023: £17,705) owed by Mobius Services (PTY) Ltd.

Included in debtors is an amount of £10,425 (2023 Nil ) owed by Mobius Binary Limited

Included in creditors is an amount of £315 owed to P Ryan, a director of the company.