Mobile GIS Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07858579 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

MOBILE GIS SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

M A Darracott

C Darracott

REGISTERED OFFICE:

Suite 120 Century Building Tower Street

Brunswick Business Park

Liverpool

L3 4BJ

REGISTERED NUMBER:

07858579 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Intangible assets

4

739,010

722,710

Tangible assets

5

8,765

8,473

747,775

731,183

CURRENT ASSETS

Stocks

67,655

91,842

Debtors

6

521,426

292,358

Cash at bank

58,756

859

647,837

385,059

CREDITORS

Amounts falling due within one year

7

637,513

490,678

NET CURRENT ASSETS/(LIABILITIES)

10,324

(105,619

)

TOTAL ASSETS LESS CURRENT LIABILITIES

758,099

625,564

CREDITORS

Amounts falling due after more than one year

8

(696,376

)

(579,519

)

PROVISIONS FOR LIABILITIES

-

(34,425

)

NET ASSETS

61,723

11,620

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

61,623

11,520

SHAREHOLDERS' FUNDS

61,723

11,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

M A Darracott - Director

1.	STATUTORY INFORMATION

Mobile GIS Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Revenue represents sales of software and hardware, consultancy income and support and maintenance income.

Software and hardware sales income is recognised in full on the delivery of the product. Support and maintenance income is deferred at the date of invoicing and released to the profit and loss account over the duration of the contract. The balance of maintenance income not released to the profit and loss account is carried in the balance sheet within deferred income. Consultancy income is recognised in the month the services are performed.

Intangible assets - development costs

Research costs are expensed as incurred. Development expenditures on an individual project are recognised as an intangible asset when the company can demonstrate:

* The technical feasibility of completing the intangible asset so that the asset will be available for use or sale

* The intention to complete and its ability to use or sell the asset

* How the asset will generate future economic benefits

* The availability of resources to complete the asset

* The ability to measure reliably the expenditure during development

* The ability to use the intangible asset generated

Where the directors are satisfied as to the technical, commercial and financial viability of the project, the

identifiable expenditure is deferred and amortised over the period during which the company is expected to

benefit which is five years.

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 etc

-

33% on cost and 20% on cost

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 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

1,169,585

Additions

250,000

At 31 October 2025

1,419,585

AMORTISATION

At 1 November 2024

446,875

Charge for year

233,700

At 31 October 2025

680,575

NET BOOK VALUE

At 31 October 2025

739,010

At 31 October 2024

722,710

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

23,182

Additions

5,093

At 31 October 2025

28,275

DEPRECIATION

At 1 November 2024

14,709

Charge for year

4,801

At 31 October 2025

19,510

NET BOOK VALUE

At 31 October 2025

8,765

At 31 October 2024

8,473

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

297,688

84,542

Other debtors

223,738

207,816

521,426

292,358

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

34,356

54,051

Trade creditors

240,764

137,802

Taxation and social security

79,590

40,762

Other creditors

282,803

258,063

637,513

490,678

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Bank loans

114,087

152,482

Other creditors

582,289

427,037

696,376

579,519

9.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent undertaking and controlling party is Purple River (Services) Limited. The registered office of Purple River (Services) Limited is 122 Century Building Tower Street, Brunswick Business Park, Liverpool, L3 4BJ. Copies of the accounts of Purple River Services Limited can be obtained from Companies House.

10.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,522 (2024 £2,841) were due to the fund. They are included in other creditors.

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 Income Statement 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 Mobile GIS Services Limited for the year ended 31 October 2025 which comprise the Income Statement, 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Mobile GIS Services Limited, 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 Mobile GIS Services Limited and state those matters that we have agreed to state to the Board of Directors of Mobile GIS Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mobile GIS Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Mobile GIS Services Limited 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 Mobile GIS Services Limited. You consider that Mobile GIS Services Limited 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 Mobile GIS Services 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 financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

22 July 2026