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Registration number: 16041096

Next Step Mobile Limited
Annual Report and Unaudited Financial Statements
for the Period from 1 November 2024 to 31 March 2026

Next Step Mobile Limited

Contents

Company Information | 1
Director's Report | 2
Profit and Loss Account | 3
Balance Sheet | 4
Statement of Changes in Equity | 5
Notes to the Unaudited Financial Statements | 6 to 9
Accountants' Report | 10

Next Step Mobile Limited

Company Information

Director: | Mr I N Nakonetsnoi

Registered office: | Wem & Co Savoy House Old Oak Common Lane London W3 7DA

Registered number: | 16041096

Accountants: | Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

Next Step Mobile Limited

Director's Report for the Period from 1 November 2024 to 31 March 2026

The director presents his report and the financial statements for the period from 1 November 2024 to 31 March 2026.

Principal activity

The principal activity of the company is Business and domestic software development

Director of the company

The director who held office during the period was as follows:

Mr I N Nakonetsnoi

Small companies provision statement

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.

Approved and authorised by the director on 29 June 2026

......................................... Mr I N Nakonetsnoi Director

Next Step Mobile Limited

Profit and Loss Account for the Period from 1 November 2024 to 31 March 2026

| Note | 31.03.26
|  | £ | £
TURNOVER |  |  | 170,956
Cost of sales |  |  | (27,527)
GROSS PROFIT |  |  | 143,429
Distribution costs |  |  | (12,570)
Administrative expenses |  | 14,552 |
|  |  | (14,552)
Other operating income |  |  | 1,183
Operating profit |  |  | 117,490
Interest payable and similar expenses |  |  | -
Profit before tax | 4 |  | 117,490
Tax on profit/(loss) |  |  | (25,207)
PROFIT/(LOSS) FOR FINANCIAL YEAR |  |  | 92,283

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

Next Step Mobile Limited

(Registration number: 16041096)
Balance Sheet as at 31 March 2026

| Note | 31.03.26
|  | £ | £
FIXED ASSETS |  |  |
Tangible assets | 5 |  | 2,363
CURRENT ASSETS |  |  |
Cash at bank and in hand |  | 61,072 |
CREDITORS |  |  |
Creditors within 1yr | 6 | 36,797 |
Net current assets |  |  | 24,275
Net assets |  |  | 26,638
CAPITAL AND RESERVES |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | 26,538
Shareholders' funds |  |  | 26,638

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the director on 29 June 2026

......................................... Mr I N Nakonetsnoi Director

Next Step Mobile Limited

Statement of Changes in Equity for the Period from 1 November 2024 to 31 March 2026

| Share capital £ | Retained earning £ | Total £
Statement of changes in equity | - | - | -
Profit for the period | - | 92,283 | 92,283
Dividends | - | (65,745) | (65,745)
New share capital subscribed | 100 | - | 100
At 31 March 2026 | 100 | 26,538 | 26,638

Next Step Mobile Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 March 2026

1. | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Wem & Co
Savoy House
Old Oak Common Lane
London
W3 7DA

These financial statements were authorised for issue by the director on 29 June 2026.

2. | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency is Pound Sterling (£).

Going concern

The accounts have been prepared on a going concern basis on the understanding that the director will continue to support the business for a period of not less than 12 months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Next Step Mobile Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 March 2026 (continued)

2 | Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0.

Next Step Mobile Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 March 2026 (continued)

4. | Profit before tax

Arrived at after charging/(crediting)

| 31.03.26 £
Depreciation expense | 2,114

5. | Tangible assets

| Office equipment £ | Total £
Cost or valuation
Additions | 4,477 | 4,477
At 31 March 2026 | 4,477 | 4,477
Depreciation
Charge for the period | 2,114 | 2,114
At 31 March 2026 | 2,114 | 2,114
Carrying amount
At 31 March 2026 | 2,363 | 2,363

6. | Creditors

Creditors: amounts falling due within one year

| 31.03.26 £
Due within one year |
Taxation and social security | 31,533
Accruals and deferred income | 359
Other creditors | 4,905
| 36,797

Other creditors include £4,905.00 owed to the director for which no interest or repayments terms have been set.

Next Step Mobile Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 March 2026 (continued)

7. | Related party transactions

Director's remuneration

The director's remuneration for the period was as follows:

| 31.03.26 £
Remuneration | 12,570

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Next Step Mobile Limited
for the Period Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Next Step Mobile Limited for the period ended 31 March 2026 as set out on pages 3 to 9 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Next Step Mobile Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Next Step Mobile Limited and state those matters that we have agreed to state to the Board of Directors of Next Step Mobile Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Next Step Mobile Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Next Step Mobile Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Next Step Mobile Limited. You consider that Next Step Mobile Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Next Step Mobile Limited. 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 accounts.

......................................
Wem & Co
Chartered Accountants
Savoy House
Savoy Circus
London
W3 7DA

7 July 2026