Mobikats Limited - Filleted accounts

Registered number

06940565

Mobikats Limited

Filleted Accounts

30 June 2026

Mobikats Limited
Registered number:		06940565
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	23,627			28,236
Cash at bank and in hand		4,042			40,674
		27,669			68,910

Creditors: amounts falling due within one year	4	(25,602)			(41,559)

Net current assets			2,067			27,351

Net assets			2,067			27,351

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,067			26,351

Shareholder's funds			2,067			27,351

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Hunt
Director
Approved by the board on 22 July 2026

Mobikats Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		2		2


3	Debtors		2026		2025
£				£

	Trade debtors		23,627		28,236


4	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		2,507		16,503
	Other creditors		23,095		25,056
			25,602		41,559


5	Other information

	Mobikats Limited is a private company limited by shares and incorporated in England. Its registered office is: