IRIS Accounts Production v26.1.10.61 07432395 Board of Directors 1.12.24 30.11.25 30.11.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07432395 2024-11-30 07432395 2025-11-30 07432395 2024-12-01 2025-11-30 07432395 2023-11-30 07432395 2023-12-01 2024-11-30 07432395 2024-11-30 07432395 ns15:EnglandWales 2024-12-01 2025-11-30 07432395 ns14:PoundSterling 2024-12-01 2025-11-30 07432395 ns10:Director1 2024-12-01 2025-11-30 07432395 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07432395 ns10:SmallEntities 2024-12-01 2025-11-30 07432395 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07432395 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 07432395 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 07432395 ns10:FullAccounts 2024-12-01 2025-11-30 07432395 ns5:CurrentFinancialInstruments 2025-11-30 07432395 ns5:CurrentFinancialInstruments 2024-11-30 07432395 ns5:ShareCapital 2025-11-30 07432395 ns5:ShareCapital 2024-11-30 07432395 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 07432395 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 07432395 ns10:RegisteredOffice 2024-12-01 2025-11-30 07432395 ns5:FurnitureFittings 2024-11-30 07432395 ns5:ComputerEquipment 2024-11-30 07432395 ns5:FurnitureFittings 2024-12-01 2025-11-30 07432395 ns5:ComputerEquipment 2024-12-01 2025-11-30 07432395 ns5:FurnitureFittings 2025-11-30 07432395 ns5:ComputerEquipment 2025-11-30 07432395 ns5:FurnitureFittings 2024-11-30 07432395 ns5:ComputerEquipment 2024-11-30 07432395 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 07432395 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 07432395 1 2024-12-01 2025-11-30

REGISTERED NUMBER: 07432395 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

X-CELL MOBILE LTD

X-CELL MOBILE LTD (REGISTERED NUMBER: 07432395)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

X-CELL MOBILE LTD (REGISTERED NUMBER: 07432395)

STATEMENT OF FINANCIAL POSITION

30 NOVEMBER 2025

| 30.11.25 |  | 30.11.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,570 |  | 2,921 |  |

CURRENT ASSETS

Debtors | 5 | 8,930 |  | 19,167 |  |

Cash at bank | 44,665 |  | 11,629 |  |

53,595 |  | 30,796 |  |

CREDITORS

Amounts falling due within one year | 6 | (35,066 | ) | (32,281 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 18,529 |  | (1,485 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,099 |  | 1,436 |  |

PROVISIONS FOR LIABILITIES | (513 | ) | (831 | ) |

NET ASSETS | 20,586 |  | 605 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 20,486 |  | 505 |  |

20,586 |  | 605 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

X-CELL MOBILE LTD (REGISTERED NUMBER: 07432395)

STATEMENT OF FINANCIAL POSITION - continued

30 NOVEMBER 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

M D Challiner - Director

X-CELL MOBILE LTD (REGISTERED NUMBER: 07432395)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| X-CELL MOBILE LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07432395

| Registered office: | Unit 15

| North Staffs Business Park

| Innovation Way

| Stoke on Trent

| Staffordshire

| ST6 4BF

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.

| SIGNIFICANT JUDGEMENTS AND ESTIMATES

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reports. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| (a) Critical accounting estimates and assumptions

| The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

| (i) Useful economic lives of tangible assets

| The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and physical condition of the assets. See tangible assets note for the carrying amount of the assets and the accounting policy for the useful economic lives for each class of assets.

| REVENUE RECOGNITION

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

X-CELL MOBILE LTD (REGISTERED NUMBER: 07432395)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| TANGIBLE FIXED ASSETS

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Depreciation

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings - 18% reducing balance

| Equipment - 18% reducing balance

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

X-CELL MOBILE LTD (REGISTERED NUMBER: 07432395)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

X-CELL MOBILE LTD (REGISTERED NUMBER: 07432395)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 6,085 |  | 6,242 |  | 12,327 |  |

| Additions | - |  | 329 |  | 329 |  |

| Disposals | (598 | ) | (25 | ) | (623 | ) |

| At 30 November 2025 | 5,487 |  | 6,546 |  | 12,033 |  |

| DEPRECIATION

| At 1 December 2024 | 5,171 |  | 4,235 |  | 9,406 |  |

| Charge for year | 146 |  | 418 |  | 564 |  |

| Eliminated on disposal | (496 | ) | (11 | ) | (507 | ) |

| At 30 November 2025 | 4,821 |  | 4,642 |  | 9,463 |  |

| NET BOOK VALUE

| At 30 November 2025 | 666 |  | 1,904 |  | 2,570 |  |

| At 30 November 2024 | 914 |  | 2,007 |  | 2,921 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 6,147 |  | 16,469 |  |

| VAT | 85 |  | - |  |

| Prepayments | 2,698 |  | 2,698 |  |

8,930 |  | 19,167 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 3,693 |  | 150 |  |

| Tax | 11,105 |  | - |  |

| VAT | - |  | 349 |  |

| Directors' loan accounts | 16,960 |  | 9,541 |  |

| Accruals and deferred income | 3,308 |  | 22,241 |  |

35,066 |  | 32,281 |  |

7. | RELATED PARTY DISCLOSURES

| All transactions undertaken with the directors are deemed to be conducted under normal market conditions and/or are not material.

8. | POST BALANCE SHEET EVENTS

| There was no material events up to the date of approval of the financial statements by the board.