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Registered Number: 05196800
England and Wales

 

 

 

MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 December 2024

MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED
Contents Page
For the Period 01 September 2023 to 31 December 2024
Director David Owen William Kirk
Registered Number 05196800
Registered Office 7 BELL YARD
LONDON ENGLAND
WC2A 2JR
Accountants Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 December 2024.
Principal activities
Principal activity of the company during the financial period was of other professional, scientific and technical activities not elsewhere classified.
Director
The director who served the company throughout the period was as follows:
David Owen William Kirk
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
David Owen William Kirk
Director

Date approved: 02 October 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Worth Knowing Accountants Ltd
31 December 2024



....................................................
Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
02 October 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 328,433    350,643 
328,433    350,643 
Current assets      
Stocks 4 10,000    10,000 
Debtors 5 437,179    78,900 
Cash at bank and in hand 40,145    1,301,232 
487,324    1,390,132 
Creditors: amount falling due within one year 6 (1,316,624)   (1,861,770)
Net current assets (829,300)   (471,638)
 
Total assets less current liabilities (500,867)   (120,995)
Provisions for liabilities 7 (66,321)   (68,891)
Net assets (567,188)   (189,886)
 

Capital and reserves 		     
Called up share capital 100,000    100,000 
Profit and loss account (667,188)   (289,886)
Shareholders' funds (567,188)   (189,886)
 


For the period ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 02 October 2025 and were signed by:


-------------------------------
David Owen William Kirk
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2022 2  (147,680) (147,678)
Profit for the period (65,206) (65,206)
Total comprehensive income for the period -  (65,206) (65,206)
Dividends (77,000) (77,000)
Shares issued 99,998  99,998 
Total investments by and distributions to owners 99,998  (77,000) 22,998 
At 31 August 2023 100,000  (289,886) (189,886)
At 01 September 2023 100,000  (289,886) (189,886)
Profit for the period (353,302) (353,302)
Total comprehensive income for the period -  (353,302) (353,302)
Dividends (24,000) (24,000)
Total investments by and distributions to owners -  (24,000) (24,000)
At 31 December 2024 100,000  (667,188) (567,188)
5
General Information
MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05196800, registration address 7 BELL YARD, LONDON ENGLAND, WC2A 2JR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Straight Line
Fixtures and Fittings 25% Straight Line
Land and Buildings NIL rate Reducing Balance
Motor Vehicles 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 29 (2023 : 29).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 September 2023 265,571    73,150    31,309    367,197    737,227 
Additions -    -    -    29,738    29,738 
Disposals -    -    -    (866)   (866)
At 31 December 2024 265,571    73,150    31,309    396,069    766,099 
Depreciation
At 01 September 2023 -    60,435    30,508    295,641    386,584 
Charge for period -    4,670    801    45,611    51,082 
On disposals -    -    -    -    - 
At 31 December 2024 -    65,105    31,309    341,252    437,666 
Net book values
Closing balance as at 31 December 2024 265,571    8,045    -    54,817    328,433 
Opening balance as at 01 September 2023 265,571    12,715    801    71,556    350,643 


4.

Stocks

2024
£		   2023
£
Stocks 10,000    10,000 
10,000    10,000 

5.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 260,965    198,310 
Prepayments & Accrued Income 36,663    58,177 
Staff Loan 6,222    4,892 
Intercompany - South Africa 8,954    1,294 
Intercompany - Detego Cyber & Digital Solutions LLC (USA) (126,402)   (282,386)
Intercompany - Dubai 3,490    (1,385)
Unpaid Share Capital 99,998    99,998 
Corporation Tax 122,109    0 
VAT 25,180    0 
437,179    78,900 

6.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 34,552    53,244 
PAYE & Social Security 85,764    47,910 
Accrued Expenses 1,097,116    1,492,271 
Credit card control account 0    17,267 
Directors' Current Accounts 99,192    253 
VAT 0    250,825 
1,316,624    1,861,770 

7.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 62,402    66,622 
Pension Provisions 3,919    2,269 
66,321    68,891 

6