Company registration number 04202109 (England and Wales)
MOBILUS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
MOBILUS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
MOBILUS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
-
0
Current assets
Debtors
4
-
0
37,084
Cash at bank and in hand
218,031
207,987
218,031
245,071
Creditors: amounts falling due within one year
5
(9,295)
(9,555)
Net current assets
208,736
235,516
Capital and reserves
Called up share capital
6
27
27
Share premium account
77,930
77,930
Profit and loss reserves
130,779
157,559
Total equity
208,736
235,516

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 21 July 2026 and are signed on its behalf by:
S Antipof
Director
Company Registration No. 04202109
MOBILUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 2 -
1
Accounting policies
Company information

Mobilus Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Wilson Partners Limited, Tor, Saint-Cloud Way, Maidenhead, Berkshire, SL6 8BN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation.

Depreciation is recognised so as to write off the cost of assets less over their useful lives on the following bases:

Computer equipment
Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and represents cash in hand and deposits held at call with banks.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

MOBILUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets are classified as receivable within one year and are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price. Financial liabilities are classified as payable within one year and are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as being payable within one year and are recognised at transaction price.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
4
4
MOBILUS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2025 and 30 April 2026
5,258
Depreciation and impairment
At 1 May 2025 and 30 April 2026
5,258
Carrying amount
At 30 April 2026
-
0
At 30 April 2025
-
0
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
-
0
31,192
Corporation tax recoverable
-
0
2,334
Other debtors
-
0
3,558
-
37,084
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
1,276
465
Taxation and social security
1,840
3,053
Other creditors
6,179
6,037
9,295
9,555
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
27
27
27
27
2026-04-30 2025-05-01 false false false 21 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mrs S Antipof J 04202109 2025-05-01 2026-04-30 04202109 2026-04-30 04202109 2025-04-30 04202109 core:OtherPropertyPlantEquipment 2026-04-30 04202109 core:OtherPropertyPlantEquipment 2025-04-30 04202109 core:WithinOneYear 2026-04-30 04202109 core:WithinOneYear 2025-04-30 04202109 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-30 04202109 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 04202109 core:ShareCapital 2026-04-30 04202109 core:ShareCapital 2025-04-30 04202109 core:SharePremium 2026-04-30 04202109 core:SharePremium 2025-04-30 04202109 core:RetainedEarningsAccumulatedLosses 2026-04-30 04202109 core:RetainedEarningsAccumulatedLosses 2025-04-30 04202109 core:ShareCapitalOrdinaryShareClass1 2026-04-30 04202109 core:ShareCapitalOrdinaryShareClass1 2025-04-30 04202109 bus:Director1 2025-05-01 2026-04-30 04202109 core:PlantMachinery 2025-05-01 2026-04-30 04202109 2024-05-01 2025-04-30 04202109 core:OtherPropertyPlantEquipment 2025-04-30 04202109 core:CurrentFinancialInstruments 2026-04-30 04202109 core:CurrentFinancialInstruments 2025-04-30 04202109 bus:OrdinaryShareClass1 2025-05-01 2026-04-30 04202109 bus:OrdinaryShareClass1 2026-04-30 04202109 bus:OrdinaryShareClass1 2025-04-30 04202109 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04202109 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04202109 bus:FRS102 2025-05-01 2026-04-30 04202109 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 04202109 bus:Director2 2025-05-01 2026-04-30 04202109 bus:FullAccounts 2025-05-01 2026-04-30 xbrli:pure xbrli:shares iso4217:GBP