REGISTERED NUMBER: 04153382 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

MOBILE ECOSYSTEM FORUM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Waheed

D Betti

R P Gerstmann

M Lafrentz

R P D L Sampaio

R Singla

T J Ward

M Bisoffi

S M Lashley

V Radman

R B Riad

R G Rose

A Mann

REGISTERED OFFICE:

Amelia House

Crescent Road

Worthing

West Sussex

BN11 1QR

BUSINESS ADDRESS:

Office 136, Spaces

17 City North Place

London

London

N4 3FU

REGISTERED NUMBER:

04153382 (England and Wales)

AUDITORS:

Hartley Fowler LLP

Statutory Auditors

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

FIXED ASSETS

Intangible assets

5

92,895

51,464

Tangible assets

6

8,926

16,371

101,821

67,835

CURRENT ASSETS

Debtors

7

412,550

415,628

Cash at bank

2,063,052

1,817,324

2,475,602

2,232,952

CREDITORS

Amounts falling due within one year

8

1,648,483

1,542,790

NET CURRENT ASSETS

827,119

690,162

TOTAL ASSETS LESS CURRENT LIABILITIES

928,940

757,997

PROVISIONS FOR LIABILITIES

10

13,969

12,866

NET ASSETS

914,971

745,131

RESERVES

Income and expenditure account

914,971

745,131

914,971

745,131

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 10 October 2025 and were signed on its behalf by:

D Betti - Director

T J Ward - Director

1.	STATUTORY INFORMATION

Mobile Ecosystem Forum Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

(i) Event income is recognised at the point the event occurs.

(ii) Income from members subscriptions, regional offices and messaging subscriptions are recognised on a time apportioned basis.

(iii) Members deposits are recognised as income on the event that a client defaults on their contractual agreement.

Development costs

Capitalised website development costs are recorded as intangible assets and amortised from the point at which the asset is ready for use.

Amortisation for SenderID Registry Platform is provided at the following annual rates in order to write of each asset over its estimated useful life.

SenderID Registry Platform - 33% on cost

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Financial instruments

Cash in hand is measured at transaction price.

Debtors. Trade and other debtors are measured at transaction price. Trade debtors are amounts due from

customers for goods or services performed in the ordinary course of business less any impairment provision.

These are recognised as current assets as collection is due within one year or less.

Creditors: amounts falling due within one year are measured at transaction price. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business. These are classified as current liabilities as payment is due in one year or less.

Taxation

Taxation for the year 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 year 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

51,464

Additions

66,270

Impairments

(17,155

)

At 30 June 2025

100,579

AMORTISATION

Charge for year

7,684

At 30 June 2025

7,684

NET BOOK VALUE

At 30 June 2025

92,895

At 30 June 2024

51,464

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2024

15,345

47,335

62,680

Additions

3,059

1,416

4,475

Disposals

(1,700

)

(8,530

)

(10,230

)

At 30 June 2025

16,704

40,221

56,925

DEPRECIATION

At 1 July 2024

10,889

35,420

46,309

Charge for year

4,885

7,035

11,920

Eliminated on disposal

(1,700

)

(8,530

)

(10,230

)

At 30 June 2025

14,074

33,925

47,999

NET BOOK VALUE

At 30 June 2025

2,630

6,296

8,926

At 30 June 2024

4,456

11,915

16,371

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

257,464

243,434

Other debtors

155,086

172,194

412,550

415,628

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,047

47,277

Tax

-

65,314

Social security and other taxes

48,258

20,132

VAT

-

50,241

Other creditors

78,761

500,423

Accruals and deferred income

1,512,417

859,403

1,648,483

1,542,790

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

2,415

2,415

The company is committed to the undiscounted future minimum payments under non-cancellable operating leases. The commitment arises from the minimum three-month contractual notice period for the serviced office agreement (Office 137).

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

13,969

12,866

Deferred

tax

£

Balance at 1 July 2024

12,866

Provided during year

1,103

Balance at 30 June 2025

13,969

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Askew FCA (Senior Statutory Auditor)

for and on behalf of Hartley Fowler LLP

12.	FINANCIAL COMMITMENTS

At the year end the company had a contractual commitment of £Nil (2024: £51,592) for website development costs.

13.	LIMITED BY GUARANTEE

The company is limited by guarantee, not having share capital and consequently the liability of members is limited, subject to an an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.