Company Registration No. 12815561 (England and Wales)
Mobius Healthcare Limited
Unaudited accounts
for the year ended 31 August 2025
Mobius Healthcare Limited
Unaudited accounts
Contents
Mobius Healthcare Limited
Company Information
for the year ended 31 August 2025
Directors
Mohamed Sulaiman Mohamed Nazir Hussain
Shabana Yasmeen
Company Number
12815561 (England and Wales)
Registered Office
Unit 7, Bourne End Mills,
Upper Bourne End Lane
Hemel Hemptstead
HP1 2UJ
England
Accountants
Maknas Accountants Limited
2A Grange Road
Romford
Essex
RM3 7DU
Mobius Healthcare Limited
Statement of financial position
as at 31 August 2025
Intangible assets
84,000
98,000
Tangible assets
27,162
7,398
Inventories
2,937,471
1,590,826
Debtors
3,195,722
2,168,281
Cash at bank and in hand
133,299
322,350
Creditors: amounts falling due within one year
(5,313,867)
(3,412,408)
Net current assets
952,625
669,049
Total assets less current liabilities
1,063,787
774,447
Creditors: amounts falling due after more than one year
(61,111)
(101,944)
Net assets
1,002,676
672,503
Called up share capital
100
100
Profit and loss account
1,002,576
672,403
Shareholders' funds
1,002,676
672,503
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
Mohamed Sulaiman Mohamed Nazir Hussain
Director
Company Registration No. 12815561
Mobius Healthcare Limited
Notes to the Accounts
for the year ended 31 August 2025
Mobius Healthcare Limited is a private company, limited by shares, registered in England and Wales, registration number 12815561. The registered office is Unit 7, Bourne End Mills,, Upper Bourne End Lane, Hemel Hemptstead, HP1 2UJ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Intangible fixed assets (Licences) are included at cost less accumulated amortisation.
Licences are being amortised over the life cycle of 10 years.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance Method
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Mobius Healthcare Limited
Notes to the Accounts
for the year ended 31 August 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Other
At 1 September 2024
140,000
At 1 September 2024
42,000
Charge for the year
14,000
5
Tangible fixed assets
Plant & machinery
At 1 September 2024
14,794
Amounts falling due within one year
Trade debtors
2,933,119
2,112,316
Accrued income and prepayments
6,563
-
Other debtors
89,700
45,192
Mobius Healthcare Limited
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
40,833
43,333
Trade creditors
4,408,678
2,501,868
Taxes and social security
108,663
109,515
Other creditors
2,493
2,492
8
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 5 (2024: 5).