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Registered number: 04438610
Mobile Care Services Limited
Unaudited Financial Statements
For the Period 1 May 2024 to 27 January 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Ms Lisa D'Arcy-Burt
Mr. Peter Harrington
Company Number 04438610
Registered Office Unit A Innage Park Abeles Way
Holly Lane Industrial Estate
Atherstone
Warwickshire
CV9 2QZ
Accountants Johnston Wood Roach Ltd
24 Picton House Hussar Court, Westside View
Waterlooville
PO7 7SQ
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Balance Sheet
Registered number: 04438610
27 January 2025 30 April 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 18,442 49,168
18,442 49,168
CURRENT ASSETS
Stocks - 500
Debtors 6 546,832 596,992
Cash at bank and in hand 526,068 398,017
1,072,900 995,509
Creditors: Amounts Falling Due Within One Year 7 (429,926 ) (342,688 )
NET CURRENT ASSETS (LIABILITIES) 642,974 652,821
TOTAL ASSETS LESS CURRENT LIABILITIES 661,416 701,989
PROVISIONS FOR LIABILITIES
Deferred Taxation - (3,000 )
NET ASSETS 661,416 698,989
CAPITAL AND RESERVES
Called up share capital 8 1 1
Capital redemption reserve 1 1
Profit and Loss Account 661,414 698,987
SHAREHOLDERS' FUNDS 661,416 698,989
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For the period ending 27 January 2025 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
Ms Lisa D'Arcy-Burt
Director
22 April 2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mobile Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04438610 . The registered office is Unit A Innage Park Abeles Way, Holly Lane Industrial Estate, Atherstone, Warwickshire, CV9 2QZ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,
estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets,
liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised if the revision affects only that period or in the period of
the revision and future periods if the revision affects both current and future periods.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.5. 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.6. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, 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.
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2.7. 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 period was: 182 (2024: 131)
182 131
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 60,000
As at 27 January 2025 60,000
Amortisation
As at 1 May 2024 60,000
As at 27 January 2025 60,000
Net Book Value
As at 27 January 2025 -
As at 1 May 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2024 44,472 159,881 204,353
Disposals - (159,881 ) (159,881 )
As at 27 January 2025 44,472 - 44,472
Depreciation
As at 1 May 2024 21,807 133,378 155,185
Provided during the period 4,223 - 4,223
Disposals - (133,378 ) (133,378 )
As at 27 January 2025 26,030 - 26,030
Net Book Value
As at 27 January 2025 18,442 - 18,442
As at 1 May 2024 22,665 26,503 49,168
6. Debtors
27 January 2025 30 April 2024
£ £
Due within one year
Trade debtors 318,213 412,944
Other debtors 228,619 184,048
546,832 596,992
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7. Creditors: Amounts Falling Due Within One Year
27 January 2025 30 April 2024
£ £
Other creditors 401,799 243,851
Taxation and social security 28,127 98,837
429,926 342,688
8. Share Capital
27 January 2025 30 April 2024
Allotted, called up and fully paid £ £
106 Ordinary Shares of £ 0.01 each 1 1
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