REGISTERED NUMBER: 16013291 (England and Wales)

Report of the Director and

Unaudited Financial Statements

for the Period 11 October 2024 to 31 March 2026

for

Mowbot Limited

Page

Company Information

1

Report of the Director

2

Statement of Comprehensive Income

3

Statement of Financial Position

4

Statement of Changes in Equity

5

Notes to the Financial Statements

6

DIRECTOR:

F C Batson

REGISTERED OFFICE:

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

REGISTERED NUMBER:

16013291 (England and Wales)

ACCOUNTANTS:

Banks Sheridan

Datum House

Electra Way

Crewe

Cheshire

CW1 6ZF

The director presents his report with the financial statements of the company for the period 11 October 2024 to 31 March 2026.

COMMENCEMENT OF TRADING

The company commenced trading on 1 April 2025

DIRECTOR

F C Batson was appointed as a director on 11 October 2024 and held office during the whole of the period from then to the date of this report.

The director, being eligible, offers himself for election at the forthcoming first Annual General Meeting.

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

ON BEHALF OF THE BOARD:

F C Batson - Director

10 July 2026

TURNOVER

11,090

Administrative expenses

(15,209

)

OPERATING LOSS and

LOSS BEFORE TAXATION

(4,119

)

Tax on loss

5

-

LOSS FOR THE FINANCIAL PERIOD

(4,119

)

OTHER COMPREHENSIVE INCOME

-

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD

(4,119

)

FIXED ASSETS

Tangible assets

6

31,236

CURRENT ASSETS

Debtors: amounts falling due within one year

7

721

Cash at bank

1

722

CREDITORS

Amounts falling due within one year

8

(35,977

)

NET CURRENT LIABILITIES

(35,255

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,019

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(4,119

)

(4,019

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 10 July 2026 and were signed by:

F C Batson - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Changes in equity

Issue of share capital

100

-

100

Total comprehensive income

-

(4,119

)

(4,119

)

Balance at 31 March 2026

100

(4,119

)

(4,019

)

1.	STATUTORY INFORMATION

Mowbot Limited ('The Company') is primarily engaged in electric robotic mowing and site care.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the registered office is Datum House, Electra Way, Crewe, Cheshire, CW1 6ZF and the registered number is 16013291.

The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director, notwithstanding the net asset deficiency at the year end. These views are based on their plans for the future and the continuing personal support he will provide to the company, if and when required.

On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

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

-

25% on reducing balance

Taxation

Taxation for the period 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

5.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the period.

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

39,490

Disposals

(3,186

)

At 31 March 2026

36,304

DEPRECIATION

Charge for period

5,645

Eliminated on disposal

(577

)

At 31 March 2026

5,068

NET BOOK VALUE

At 31 March 2026

31,236

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

98

Other debtors

623

721

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

11,995

Other creditors

23,982

35,977