Mosquito Loitering Solutions Ltd

Financial Statements for the Year Ended 28 February 2026

DIRECTORS:

S P B Morris

H C Stapleton

REGISTERED OFFICE:

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

REGISTERED NUMBER:

05133881 (England and Wales)

ACCOUNTANTS:

BPU Limited

Chartered Accountants

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit & Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mosquito Loitering Solutions Ltd for the year ended 28 February 2026 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Mosquito Loitering Solutions Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Mosquito Loitering Solutions Ltd and state those matters that we have agreed to state to the Board of Directors of Mosquito Loitering Solutions Ltd, as a body, in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mosquito Loitering Solutions Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Mosquito Loitering Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mosquito Loitering Solutions Ltd. You consider that Mosquito Loitering Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Mosquito Loitering Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

BPU Limited

Chartered Accountants

Date: .............................................

FIXED ASSETS

Tangible assets

3

1,519

2,410

CURRENT ASSETS

Stocks

94,600

97,098

Debtors

4

31,706

62,144

Cash at bank

222,070

230,134

348,376

389,376

CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR

5

172,781

194,439

NET CURRENT ASSETS

175,595

194,937

TOTAL ASSETS LESS CURRENT
LIABILITIES

177,114

197,347

PROVISIONS FOR DEFERRED TAX

400

600

NET ASSETS

176,714

196,747

CAPITAL AND RESERVES

Called up share capital

200

Retained earnings

176,514

196,547

SHAREHOLDERS' FUNDS

176,714

196,747

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

S P B Morris - Director

1.	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.

Tangible fixed assets

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

Plant and machinery

-

20% - 33% reducing balance

Computer equipment

-

20% straight line

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 Profit and Loss Account, 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.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 March 2025

and 28 February 2026

27,813

8,612

36,425

DEPRECIATION

At 1 March 2025

25,602

8,413

34,015

Charge for year

692

199

891

At 28 February 2026

26,294

8,612

34,906

NET BOOK VALUE

At 28 February 2026

1,519

-

1,519

At 28 February 2025

2,211

199

2,410

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

17,243

45,794

VAT

12,034

13,741

Prepayments and accrued income

2,429

2,609

31,706

62,144

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

19,422

29,527

Taxes & social security costs

15,170

43,619

Other creditors & accruals

138,189

121,293

172,781

194,439