Converse Mobile Ltd

	Page
Company Information	1
Director's Report	2
Independent Auditor's Report	3—6
Profit and Loss Account	7
Balance Sheet	8
Notes to the Financial Statements	9—11

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Converse Mobile Ltd

Company No. 15206478

Director's Report For The Year Ended 31 December 2025

Director's Report

The director presents his report and the financial statements for the year ended 31 December 2025.

Directors

The director who held office during the year were as follows:

Mr S Khalil

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

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 of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
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. He 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.

Statement of Disclosure of Information to Auditors

In the case of each director in office at the date the Director's Report is approved:

so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

On behalf of the board

Mr S Khalil

Director

10 May 2026

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Independent Auditor's Report

to the Members of

Converse Mobile Ltd

Independent Auditor's Report

Opinion

We have audited the financial statements of Converse Mobile Ltd (the ‘company’) for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit/(loss) for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions Relating to Going Concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained during the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report on in this regard.

Opinions on Other Matters Prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Director's Report have been prepared in accordance with applicable legal requirements.

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Independent Auditor's Report (continued)

to the Members of

Converse Mobile Ltd

Matters on Which We Are Required to Report by Exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records or returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit, or
the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Director's Report and from the requirement to prepare a Strategic Report.

Responsibilities of Directors

As explained more fully in the Director's Responsibilities Statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor's Report (continued)

to the Members of

Converse Mobile Ltd

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but it is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non‑compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which out procedures are capable of detecting irregularities, including fraud is detailed below꞉

We obtained a general understanding of the legal and regulatory framework applicable to the entity through enquiry and discussion with management concerning their understanding of relevant laws and regulations, and the entity’s policies and procedures regarding compliance, and through our understanding of the company’s industry and regulations. These included but were not limited to compliance with Companies Act 2006 and FRS 102.

We designed audit procedures to respond to the risk, recognizing that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment.

We focused on laws and regulations that could give rise to a material misstatement in the financial statements. Our tests included, but were not limited to꞉

Inquiring of management and, where appropriate, those charged with governance, as to whether the company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;
Inspecting correspondence, if any, with relevant licensing or regulatory authorities;
Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non- compliance throughout our audit;
Review of minutes of board meetings throughout the period; and
Considering the risk of acts by the company which were contrary to applicable laws and regulations, including fraud.

In addition, we evaluated the directors’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to꞉ posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular in relation to revenue recognition (which we pinpointed to the completeness assertion), and significant one‑off or unusual transactions.

Our audit procedures in relation to fraud included but were not limited to꞉

Making enquiries of the directors and management on whether they had knowledge of any actual, suspected or alleged fraud;
Gaining an understanding of the internal controls established to mitigate risks related to fraud;
Discussing amongst the engagement team the risks of fraud; and
Addressing the risks of fraud through management override of controls by performing journal entry testing

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non‑detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Other matters

The financial statements for the year ended 31 December 2024, forming the corresponding figures of the financial statements for the year ended 31 December 2025, are unaudited as the director’s claimed exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

Use Of Our Report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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Independent Auditor's Report (continued)

to the Members of

Converse Mobile Ltd

Joshua Finn (Senior Statutory Auditor)

for and on behalf of Joshua Leigh & Co Audit Limited , Statutory Auditor

8 May 2026

Joshua Leigh & Co Audit Limited

159 High Street

Barnet

Hertfordshire

EN5 5SU

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Converse Mobile Ltd

Profit and Loss Account

For The Year Ended 31 December 2025

Profit and Loss Account

		31 December 2025	31 December 2024
	Notes	£	£
TURNOVER		11,287,895	2,726,158
Cost of sales		(9,493,953 )	(2,319,513 )

GROSS PROFIT		1,793,942	406,645

Administrative expenses		(635,235 )	(110,375 )

OPERATING PROFIT	3	1,158,707	296,270
Other interest receivable and similar income		2,685	-
Interest payable and similar charges		(34,978 )	17,238

PROFIT BEFORE TAXATION		1,126,414	313,508
Tax on Profit		(254,238 )	(78,377 )

PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR		872,176	235,131

The notes on pages 9 to 11 form part of these financial statements.

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Converse Mobile Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

		31 December 2025		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		111,692		-

			111,692		-
CURRENT ASSETS
Debtors	6	1,626,033		343,686
Cash at bank and in hand		2,786,543		163,886

		4,412,576		507,572
Creditors: Amounts Falling Due Within One Year	7	(3,516,861 )		(297,341 )

NET CURRENT ASSETS (LIABILITIES)			895,715		210,231

TOTAL ASSETS LESS CURRENT LIABILITIES			1,007,407		210,231

NET ASSETS			1,007,407		210,231

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,007,307		210,131

SHAREHOLDERS' FUNDS			1,007,407		210,231

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr S Khalil

Director

10 May 2026

The notes on pages 9 to 11 form part of these financial statements.

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Converse Mobile Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Converse Mobile Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15206478 . The registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.

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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements are presented in pound sterling (£), which is the functional currency of the company.

2.2. Significant judgements and estimations

In preparing the financial statements, the director has made judgements in relation to the recognition of revenue, in particular in determining the stage of completion of services provided at the reporting date. This judgement affects the recognition of accrued income and deferred income. The director considers these judgements to be reasonable and based on the information available at the reporting date.

2.3. Turnover

Turnover represents the fair value of the consideration received or receivable for services provided in the normal course of business, net of value added tax. The company acts as principal in providing telecom intermediary and solutions services.

Turnover from the provision of services is recognised by reference to the stage of completion of the services at the reporting date, where the outcome of the service contract can be estimated reliably.

Accrued income is recognised where services have been performed up to the reporting date but have not yet been invoiced.

Accrued income is included within debtors and represents revenue earned in the period.

Deferred income is recognised where invoices have been raised, or payment has been received, in advance of services being provided. Deferred income is included within creditors and is released to revenue as the related services are subsequently performed. Management assesses the stage of completion based on work performed to date, taking into account the nature of the services provided.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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:

Computer Equipment

Straight line over 3 years

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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.

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Converse Mobile Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Operating Profit

The operating profit is stated after charging:

	31 December 2025	31 December 2024
	£	£
Depreciation of tangible fixed assets	4,900	-

4. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 1)

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	-
Additions	116,592

As at 31 December 2025	116,592

Depreciation
As at 1 January 2025	-
Provided during the period	4,900

As at 31 December 2025	4,900

Net Book Value
As at 31 December 2025	111,692

As at 1 January 2025	-

6. Debtors

	31 December 2025	31 December 2024
	£	£
Due within one year
Trade debtors	432,242	343,686
Prepayment	114,115	-
Accrued incomes	1,079,676	-

	1,626,033	343,686

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Converse Mobile Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 December 2024
	£	£
Trade creditors	147,032	196,485
Corporation tax	93,237	78,377
Other taxes and social security	10,792	-
Other creditors	833,821	-
Pension Liabilities	733	-
Deferred Income	1,662,926	-
Accruals	745,875	-
Director's loan account	22,445	22,479

	3,516,861	297,341

8. Share Capital

	31 December 2025	31 December 2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

9. Related Party Transactions

At the balance sheet date, £22,445 was owed to the director. The balance is unsecured, interest free and repayable on demand.

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Director	Mr S Khalil

Company Number	15206478

Registered Office	167-169 Great Portland Street
	5th Floor
	London
	W1W 5PF

Accountants	Joshua Leigh & Co Ltd
	Chartered Accountants
	159 High Street
	Barnet
	Hertfordshire
	EN5 5SU

Auditors	Joshua Leigh & Co Audit Limited
	159 High Street
	Barnet
	Hertfordshire
	EN5 5SU