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Registration number: 08511273

S-O-T Mobile Link Limited Directors' Report and Unaudited Financial Statements for the Year Ended 30 September 2025

S-O-T Mobile Link Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

S-O-T Mobile Link Limited

Company Information

Directors | Mr G Weston Mrs G S Weston

Registered office | Meadowside Wardle Lane Light Oaks Stoke on Trent Staffordshire ST2 7LP

Accountants | Howsons (Stoke) Limited Chartered AccountantsWinton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

S-O-T Mobile Link Limited

(Registration number: 08511273)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 25,186 | 13,358
Current assets |  |  |
Stocks | 6 | 500 | 500
Debtors | 7 | 2,474 | 25,372
Cash at bank and in hand |  | 37,414 | 23,214
|  | 40,388 | 49,086
Creditors: Amounts falling due within one year | 8 | (23,752) | (31,331)
Net current assets |  | 16,636 | 17,755
Total assets less current liabilities |  | 41,822 | 31,113
Provisions for liabilities |  | (3,000) | (3,000)
Net assets |  | 38,822 | 28,113
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 38,812 | 28,103
Shareholders' funds |  | 38,822 | 28,113

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

S-O-T Mobile Link Limited

(Registration number: 08511273)
Balance Sheet as at 30 September 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the Board on 16 April 2026 and signed on its behalf by:

......................................... Mr G Weston Director
......................................... Mrs G S Weston Director

S-O-T Mobile Link Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Meadowside
Wardle Lane
Light Oaks
Stoke on Trent
Staffordshire
ST2 7LP

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

S-O-T Mobile Link Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Asset class | Depreciation method and rate
Plant and machinery | 10% reducing balance method
Motor vehicles | 25% reducing balance method

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5 years straight line

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.
Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.
Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

S-O-T Mobile Link Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 October 2024 | 5,000 | 5,000
At 30 September 2025 | 5,000 | 5,000
Amortisation
At 1 October 2024 | 5,000 | 5,000
At 30 September 2025 | 5,000 | 5,000
Carrying amount
At 30 September 2025 | - | -

5 | Tangible assets

| Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 October 2024 | 7,995 | 29,675 | 37,670
Additions | 11,083 | 4,857 | 15,940
At 30 September 2025 | 19,078 | 34,532 | 53,610
Depreciation
At 1 October 2024 | 7,458 | 16,854 | 24,312
Charge for the year | 2,789 | 1,323 | 4,112
At 30 September 2025 | 10,247 | 18,177 | 28,424
Carrying amount
At 30 September 2025 | 8,831 | 16,355 | 25,186
At 30 September 2024 | 537 | 12,821 | 13,358

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 500 | 500

S-O-T Mobile Link Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 2,474 | 25,372
| 2,474 | 25,372

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 4,470 | 5,970
Taxation and social security |  | 213 | 2,929
Other creditors |  | 7,964 | 8,622
Directors' loan account |  | 11,105 | 13,810
|  | 23,752 | 31,331