REGISTERED NUMBER: 08132852 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BA MOBILE FLEET SERVICES

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Barclay

M A Kimber

REGISTERED OFFICE:

Corner Oak

1 Homer Road

Solihull

B91 3QG

REGISTERED NUMBER:

08132852 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

Corner Oak

1 Homer Road

Solihull

B91 3QG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

226,696

146,508

226,696

146,508

CURRENT ASSETS

Stocks

21,500

21,500

Debtors

6

1,036,958

766,838

1,058,458

788,338

CREDITORS

Amounts falling due within one year

7

612,454

670,650

NET CURRENT ASSETS

446,004

117,688

TOTAL ASSETS LESS CURRENT LIABILITIES

672,700

264,196

CREDITORS

Amounts falling due after more than one year

8

(110,271

)

(32,364

)

PROVISIONS FOR LIABILITIES

(56,674

)

(36,627

)

NET ASSETS

505,755

195,205

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

505,655

195,105

SHAREHOLDERS' FUNDS

505,755

195,205

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 29 May 2026 and were signed on its behalf by:

A Barclay - Director

1.	STATUTORY INFORMATION

BA Mobile Fleet Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

595,491

AMORTISATION

At 1 November 2024

and 31 October 2025

595,491

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

113,166

150,521

44,891

308,578

Additions

79,710

36,908

10,918

127,536

Disposals

-

(7,624

)

-

(7,624

)

At 31 October 2025

192,876

179,805

55,809

428,490

DEPRECIATION

At 1 November 2024

55,177

73,381

33,512

162,070

Charge for year

14,145

23,207

4,715

42,067

Eliminated on disposal

-

(2,343

)

-

(2,343

)

At 31 October 2025

69,322

94,245

38,227

201,794

NET BOOK VALUE

At 31 October 2025

123,554

85,560

17,582

226,696

At 31 October 2024

57,989

77,140

11,379

146,508

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

602,947

583,205

Other debtors

434,011

183,633

1,036,958

766,838

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

41,888

98,215

Hire purchase contracts (see note 9)

30,133

2,800

Trade creditors

164,765

144,991

Taxation and social security

287,705

360,392

Other creditors

87,963

64,252

612,454

670,650

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 9)

49,390

760

Other creditors

60,881

31,604

110,271

32,364

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

30,133

2,800

Between one and five years

49,390

760

79,523

3,560

Non-cancellable

operating leases

2025

2024

£

£

Within one year

321,515

228,766

Between one and five years

37,385

308,440

358,900

537,206

10.	SECURED DEBTS

Barclays Bank PLC holds a fixed and floating charge over all property and undertakings of the company.

Hire purchase liabilities are secured against the assets to which they relate.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

A Barclay and M A Kimber

Balance outstanding at start of year

112,542

127,292

Amounts advanced

426,286

285,250

Amounts repaid

(163,500

)

(300,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

375,328

112,542