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Registered number: 04438610
Mobile Care Services Limited
Financial Statements
For the Period 28 January 2025 to 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2
Notes to the Financial Statements 3—7
Page 1
Company Information
Directors Mr Peter Harrington
Mrs Lisa D'Arcy-Burt
Company Number 04438610
Registered Office Unit A Innage Park Abeles Way
Holly Lane Industrial Estate
Atherstone
Warwickshire
CV9 2QZ
Accountants Johnston Wood Roach Ltd
24 Picton House Westside View
Waterlooville
PO7 7SQ
Auditors JWR Audit Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ
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Balance Sheet
Registered number: 04438610
31 December 2025 27 January 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 48,323 18,442
48,323 18,442
CURRENT ASSETS
Debtors 6 729,984 546,832
Cash at bank and in hand 262,919 526,068
992,903 1,072,900
Creditors: Amounts Falling Due Within One Year 7 (697,102 ) (429,926 )
NET CURRENT ASSETS (LIABILITIES) 295,801 642,974
TOTAL ASSETS LESS CURRENT LIABILITIES 344,124 661,416
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,081 ) -
NET ASSETS 332,043 661,416
CAPITAL AND RESERVES
Called up share capital 9 1 1
Capital redemption reserve 1 1
Profit and Loss Account 332,041 661,414
SHAREHOLDERS' FUNDS 332,043 661,416
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Lisa D'Arcy-Burt
Director
17 July 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Mobile Care Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04438610 . The registered office is Unit A Innage Park Abeles Way, Holly Lane Industrial Estate, Atherstone, Warwickshire, CV9 2QZ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.4. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.5. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33% straight line
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 185 (2025: 185)
185 185
4. Intangible Assets
Goodwill
£
Cost
As at 28 January 2025 60,000
As at 31 December 2025 60,000
Amortisation
As at 28 January 2025 60,000
As at 31 December 2025 60,000
Net Book Value
As at 31 December 2025 -
As at 28 January 2025 -
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5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 28 January 2025 44,472 - 44,472
Additions - 50,136 50,136
Disposals (19,999 ) - (19,999 )
As at 31 December 2025 24,473 50,136 74,609
Depreciation
As at 28 January 2025 26,030 - 26,030
Provided during the period 3,730 12,028 15,758
Disposals (15,502 ) - (15,502 )
As at 31 December 2025 14,258 12,028 26,286
Net Book Value
As at 31 December 2025 10,215 38,108 48,323
As at 28 January 2025 18,442 - 18,442
6. Debtors
31 December 2025 27 January 2025
£ £
Due within one year
Trade debtors 441,600 318,213
Amounts owed by group undertakings 59,566 -
Other debtors 228,818 228,619
729,984 546,832
7. Creditors: Amounts Falling Due Within One Year
31 December 2025 27 January 2025
£ £
Trade creditors 7,726 -
Amounts owed to group undertakings 378,276 -
Other creditors 282,560 401,799
Taxation and social security 28,540 28,127
697,102 429,926
8. Provisions for Liabilities
Deferred Tax Total
£ £
Deferred taxation 12,081 12,081
Balance at 31 December 2025 12,081 12,081
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9. Share Capital
31 December 2025 27 January 2025
Allotted, called up and fully paid £ £
106 Ordinary Shares of £ 0.01 each 1 1
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 December 2025 27 January 2025
£ £
Not later than one year 27,120 24,860
Later than one year and not later than five years 20,340 47,460
47,460 72,320
11. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
12. Ultimate Controlling Party
The company's ultimate controlling party is Natali Healthcare Solutions UK Limited by virtue of their ownership of 100% of the issued share capital in the company. Natali Healthcare Solutions UK Limited is incorporated in the United Kingdom. Copies of the group accounts may be obtained from, Threefield House, 19 Threefield Lane,Southampton, Hampshire, SO14 3LP. There is no ultimate controlling party.
13. Audit Information
The auditor's report on the accounts of Mobile Care Services Limited for the period ended 31 December 2025 was qualified.
The basis of qualification in the auditor's report was as follows:
The company was acquired by a group in 2025. The company holds no physical records in relation to the company prior to acquisition. We were unable to satisfy ourselves by alternative means concerning opening balances concerning the balance sheet at 27 January 2025, by using other audit procedures. Consequently we were unable to determine whether any adjustments to the financial statements were necessary.
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 11 to the financial statements and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
The matters required to report by exception are stated below:
Arising solely from the limitation on the scope of our work relating to opening balances, referred to above:
  • we have not obtained all the information and explanations that we considered necessary for the purpose of our audit and
  • we were unable to determine whether adequate accounting records have been kept
The auditor's report was signed by Katie Wood FCA FCCA (Senior Statutory Auditor) for and on behalf of JWR Audit Limited , Statutory Auditor.
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JWR Audit Limited
24 Picton House
Hussar Court
Waterlooville
Hampshire
PO7 7SQ
Page 7