Company registration number 04553519 (England and Wales)
MOBILE SERVICES (ELLISTOWN) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
MOBILE SERVICES (ELLISTOWN) LIMITED
COMPANY INFORMATION
Directors
Mrs S Bradbury
Miss M J Bradbury
Company number
04553519
Registered office
Unit 19
South Leicester Industrial Estate
Ellistown
Leicestershire
England
LE67 1FB
Auditor
bk plus Audit Limited
Azzurri House
Walsall Business Park
Aldridge
Walsall
WS9 0RB
MOBILE SERVICES (ELLISTOWN) LIMITED
CONTENTS
Page
Strategic report
1 - 3
Directors' report
4
Directors' responsibilities statement
5
Independent auditor's report
6 - 8
Profit and loss account
9
Statement of comprehensive income
10
Balance sheet
11
Statement of changes in equity
12
Statement of cash flows
13
Notes to the financial statements
14 - 28
MOBILE SERVICES (ELLISTOWN) LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present the strategic report for the year ended 31 December 2025.

Review of the business

The company is a vehicle freight transporter trading company which operates within the United Kingdom.

We aim to present a balanced and comprehensive review of the development and performance of our business during the year and its position at the year end.

Our review is consistent with the size and non-complex nature of our business and is written in the context of the risks and uncertainties we face.

Results and performance

We are happy with the current year's trading results, especially given the economic climate and the political climate which created uncertainty and volatility in the marketplace. The results are in line with our expectations based on the challenges faced during the year.

Business environment

In the current economic climate this strong performance demonstrates that the group's market presence is growing and that the brand recognition for the quality of work has helped achieve this. This perception plays a key role in securing new contracts and expand our customer base, as customers become increasingly aware of our expertise and ability to deliver the high level of work required and within the agreed scope and timescales set.

As for many businesses of our size, the business environment in which we operate continues to be demanding, but we believe the company is well placed to deliver its performance objectives in these economic times.

Principal risks and uncertainties

The process of risk management is applied through a combination of policies, procedures and internal controls. All policies are subject to Board approval and ongoing review by management. Compliance with regulation, legal and ethical standards is a high priority for the company to ensure they are able to continue trading. The finance team is responsible for ensuring that effective internal controls exist to manage the financial risks and that these controls op erate effectively for the benefit of the business.

We the directors endeavour to identify the risks that the company faces on a day to day basis. This is to ensure we h ave the financial strength and operational capacity to support the growth of the business.

We have continuously worked to build a robust and flexible business with attracting and retaining the right quality staff and clients to help us achieve this. In doing so we have a strong financial position to deal with any situations which have arose during the year and that which we expect to face in the future.

MOBILE SERVICES (ELLISTOWN) LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

The principal risks from our business are as follows:

Price risk: The main risk to the company continues to be fluctuating fuel prices. Whilst the company only transacts with other UK entities and trades only in Sterling, the price of the fuel the company purchases is linked to the exchange rate with the US dollar. Despite our high volume of fuel used it is not possible to bulk buy fuel when it is at lower prices and therefore the company is subject to the volatility of the market.

Competitor risk: The company operates in a highly competitive market balancing both customer requirements and market pressures. The directors review and monitor these factors to ensure the company’s competitiveness is maintained.

Liquidity risk and going concern: The company is exposed to liquidity risk as sufficient funds are required to support trading and financing activities. The company regularly monitors its liquidity position to ensure that sufficient funds are available to meet both current and future requirements.

The company closely monitors its banking and other available credit facilities in comparison to its outstanding commitments to ensure that it has sufficient funds to meet its obligations as they fall due. The company finance f unction produces regular forecasts that estimate the cash inflows and outflows for the next 12 months, so that management can ensure that sufficient financing is in place for working capital as it is required. The company aims to maintain a balance between continuity of funding and flexibility through the use of banking and hire purchase facilities.

Economic risk: The company's trading is broadly linked to the performance of the UK economy and therefore, is exposed to recessionary risk when economies come into difficulties. To mitigate such a risk, management regularly review the market to assess the potential impact on the business operations and have invested in external expertise to assist with strategic planning for the future.

Key performance indicators

We consider that our key financial performance indicators are those that communicate the financial performance and strength of the company, these being turnover, gross margin and operating profit.

Turnover decreased by 10.66% from £18.4 million to £16.3 million, alongside gross margin for the year decreasing to 26.05% (20 24: 28.94%). Operating profit has also decreased to £0.663m (20 24: £1.860m).

Financial Instruments

Exposure to price, credit, liquidity and cash flow risk

The company has a normal level of exposure to price, liquidity and cash flow risks arising from trading activities and do not consider these to be significant risks to its operations.

The company has a financial management framework which its objective is to protect the company from events that hinder the achievement of the company’s performance objectives. The objectives aim to limit undue exposure to business and financial risks and ensure sufficient working capital exists.

The company uses various financial instruments in order to raise sufficient funds to support its operations. During the year these consisted of hire purchase facilities, cash and various items including trade debtors and creditors that arise from its operations.

MOBILE SERVICES (ELLISTOWN) LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Future Developments

The company wishes to continue to build on its performance in recent years by further developing relationships with current customers, establishing and growing business with new customers and exploring new market opportunities. Investment in expertise will assist in the ongoing development of the management team and continued control and efficiencies over costs.

The directors also aim to maintain the management policies which have resulted in the company's growth in recent years. The directors anticipate the business environment will remain competitive, but they believe that the company is in a good financial position to meet these challenges. Further investment in the fleet will be required over the next 12 months to be able to meet demand and provide a high-quality reliable service to customers

On behalf of the board

Mrs S Bradbury
Director
3 August 2026
MOBILE SERVICES (ELLISTOWN) LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of freight transport by road.

Results and dividends

The results for the year are set out on page 9.

Ordinary dividends were paid amounting to £155,154. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mrs S Bradbury
Miss M J Bradbury
Financial instruments

The company manages its cash and borrowing requirements in order to maximise interest income and minimise interest expense, whilst ensuring the company has sufficient liquid resources to meet the operating needs of the business. See strategic report on page 2.

Post reporting date events

There have been no post reporting date events which would affect the balance sheet within this financial year.

Auditor

In accordance with the company's articles, a resolution proposing that bk plus Audit Limited be reappointed as auditor of the company will be put at a General Meeting.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

On behalf of the board
Mrs S Bradbury
Director
3 August 2026
MOBILE SERVICES (ELLISTOWN) LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

MOBILE SERVICES (ELLISTOWN) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MOBILE SERVICES (ELLISTOWN) LIMITED
- 6 -
Opinion

We have audited the financial statements of Mobile Services (Ellistown) Limited (the 'company') for the year ended 31 December 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

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 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.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

MOBILE SERVICES (ELLISTOWN) LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MOBILE SERVICES (ELLISTOWN) LIMITED
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

From the preliminary of the audit, we ensure our understanding of the entity is up to date. This includes, but is not limited to, current knowledge of their activities, the business and control environments, and their compliance with the applicable legal and regulatory frameworks. This information supports our risk identification and the subsequent design of audit procedures to mitigate those risks; ensuring that the audit evidence obtained is sufficient and appropriate to support our opinion.

In response to the risks identified, specific to this entity, we designed procedures which included, but were not limited to:

- Enquiry of management and those charged with governance around actual and potential litigation and claims;

- Reviewing minutes of meetings of those charged with governance, if available;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale for significant transactions outside the normal course of business.

MOBILE SERVICES (ELLISTOWN) LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MOBILE SERVICES (ELLISTOWN) LIMITED
- 8 -

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Keval Dattani ACA (Senior Statutory Auditor)
For and on behalf of bk plus Audit Limited
3 August 2026
Azzurri House
Walsall Business Park
Aldridge
Walsall
WS9 0RB
MOBILE SERVICES (ELLISTOWN) LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
2025
2024
Notes
£
£
Turnover
3
16,383,507
18,337,607
Cost of sales
(12,115,372)
(13,031,551)
Gross profit
4,268,135
5,306,056
Administrative expenses
(3,968,735)
(3,798,704)
Other operating income
363,753
232,699
Exceptional item
4
-
0
120,000
Operating profit
7
663,153
1,860,051
Interest receivable and similar income
8
35,051
36,190
Interest payable and similar expenses
9
(329,380)
(226,219)
Profit before taxation
368,824
1,670,022
Tax on profit
10
(275,862)
62,528
Profit for the financial year
92,962
1,732,550

The profit and loss account has been prepared on the basis that all operations are continuing operations.

MOBILE SERVICES (ELLISTOWN) LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
2025
2024
£
£
Profit for the year
92,962
1,732,550
Other comprehensive income
-
-
Total comprehensive income for the year
92,962
1,732,550
MOBILE SERVICES (ELLISTOWN) LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
13
8,085,985
8,123,872
Current assets
Stocks
15
96,090
152,550
Debtors
14
3,586,704
4,965,327
Cash at bank and in hand
3,285,459
1,899,404
6,968,253
7,017,281
Creditors: amounts falling due within one year
16
(3,505,678)
(3,390,294)
Net current assets
3,462,575
3,626,987
Total assets less current liabilities
11,548,560
11,750,859
Creditors: amounts falling due after more than one year
18
(3,570,600)
(4,004,814)
Provisions for liabilities
Deferred tax liability
20
1,095,079
800,972
(1,095,079)
(800,972)
Net assets
6,882,881
6,945,073
Capital and reserves
Called up share capital
23
100
100
Share premium account
275,000
275,000
Other reserves
1,303
1,303
Profit and loss reserves
6,606,478
6,668,670
Total equity
6,882,881
6,945,073

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 3 August 2026 and are signed on its behalf by:
Mrs S Bradbury
Director
Company registration number 04553519 (England and Wales)
MOBILE SERVICES (ELLISTOWN) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
Share capital
Share premium account
Other reserves
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 January 2024
100
275,000
1,303
4,936,120
5,212,523
Year ended 31 December 2024:
Profit and total comprehensive income
-
-
-
1,732,550
1,732,550
Balance at 31 December 2024
100
275,000
1,303
6,668,670
6,945,073
Year ended 31 December 2025:
Profit and total comprehensive income
-
-
-
92,962
92,962
Dividends
11
-
-
-
(155,154)
(155,154)
Balance at 31 December 2025
100
275,000
1,303
6,606,478
6,882,881
MOBILE SERVICES (ELLISTOWN) LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
30
4,234,003
2,501,176
Interest paid
(329,380)
(226,219)
Income taxes refunded/(paid)
183,967
(724,326)
Net cash inflow from operating activities
4,088,590
1,550,631
Investing activities
Purchase of tangible fixed assets
(2,025,019)
(4,832,679)
Proceeds from disposal of tangible fixed assets
148,436
173,380
Repayment of loans
(338,286)
-
0
Interest received
35,051
36,190
Net cash used in investing activities
(2,179,818)
(4,623,109)
Financing activities
Repayment of borrowings
(45,630)
(30,029)
Payment of finance leases obligations
(321,933)
2,536,240
Dividends paid
(155,154)
-
0
Net cash (used in)/generated from financing activities
(522,717)
2,506,211
Net increase/(decrease) in cash and cash equivalents
1,386,055
(566,267)
Cash and cash equivalents at beginning of year
1,899,404
2,465,671
Cash and cash equivalents at end of year
3,285,459
1,899,404
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 14 -
1
Accounting policies
Company information

Mobile Services (Ellistown) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 19, South Leicester Industrial Estate, Ellistown, Leicestershire, England, LE67 1FB.

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. The financial statements have been prepared under the compliance of FRS 102.

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
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

The company recognises revenue from the following major sources:

- Transport

- Repairs

- Vending

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Tangible fixed assets

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

MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 15 -

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

Leasehold land and buildings
10% straight line
Plant and machinery
33% straight line and 25% reducing balance
Fixtures and fittings
25% Reducing Balance
Motor vehicles
20% reducing balance

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.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

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

MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 16 -
1.9
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.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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.

MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 17 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year 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 current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are s ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
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.

1.11
Taxation

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

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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 18 -
1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Useful economic life of fixed assets

Management has used the estimated useful life to depreciate assets in relation to leasehold improvements and plant and machinery.

Deferred Tax

Management estimation is required to determine the amount of deferred tax asset that can be recognised, based upon likely timing and level of future taxable profits.

MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 19 -
3
Turnover and other revenue

The turnover and profit before taxation are attributed to the one principle activity of the company.

The company's turnover derives solely from the provision of services within the UK.

2025
2024
£
£
Turnover analysed by class of business
Transport
16,379,027
18,328,279
Repair
4,023
5,364
Vending
457
1,193
Other
-
2,771
16,383,507
18,337,607
2025
2024
£
£
Other revenue
Interest income
35,051
36,190
4
Exceptional item
2025
2024
£
£
Expenditure
Exceptional item - Provision for legal costs
-
(120,000)
5
Employees

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

2025
2024
Number
Number
Drivers and Mechanics
91
97
Sales and Administration
16
18
Directors
2
2
Total
109
117
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
5
Employees
(Continued)
- 20 -

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
5,992,229
6,186,907
Social security costs
714,081
640,755
Pension costs
132,116
206,616
6,838,426
7,034,278
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
18,192
18,192
Company pension contributions to defined contribution schemes
-
75,000
18,192
93,192
7
Operating profit
2025
2024
Operating profit for the year is stated after charging/(crediting):
£
£
Hedging item (gains)/losses
-
0
267,360
Fees payable to the company's auditor for the audit of the company's financial statements
13,500
12,600
Depreciation of tangible fixed assets
1,860,644
1,386,014
Loss/(profit) on disposal of tangible fixed assets
53,826
(4,467)
8
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
31,765
36,190
Other interest income
3,286
-
0
Total income
35,051
36,190
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
31,765
36,190
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 21 -
9
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost
Interest on bank overdrafts and loans
971
1,237
Other interest on financial liabilities
10,035
10,088
11,006
11,325
Other finance costs
Interest on finance leases and hire purchase contracts
318,374
214,894
329,380
226,219
10
Taxation
2025
2024
£
£
Current tax
Adjustments in respect of prior periods
(18,245)
(295,722)
Deferred tax
Origination and reversal of timing differences
294,107
233,194
Total tax charge/(credit)
275,862
(62,528)

The actual charge/(credit) for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
368,824
1,670,022
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
92,206
417,506
Tax effect of expenses that are not deductible in determining taxable profit
478,743
(27,654)
Adjustments in respect of prior years
18,225
(295,722)
Permanent capital allowances in excess of depreciation
(569,031)
(389,852)
Deferred tax adjustments
255,719
233,194
Taxation charge/(credit) for the year
275,862
(62,528)
11
Dividends
2025
2024
£
£
Interim paid
155,154
-
0
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 22 -
12
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
142,400
Amortisation and impairment
At 1 January 2025 and 31 December 2025
142,400
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
13
Tangible fixed assets
Leasehold land and buildings
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
192,661
400,786
833
15,350,948
15,945,228
Additions
687
1,244
6,743
2,016,345
2,025,019
Disposals
-
0
(4,400)
(999)
(1,159,808)
(1,165,207)
At 31 December 2025
193,348
397,630
6,577
16,207,485
16,805,040
Depreciation and impairment
At 1 January 2025
118,525
326,137
-
0
7,376,694
7,821,356
Depreciation charged in the year
12,781
18,606
840
1,828,417
1,860,644
Eliminated in respect of disposals
-
0
(4,158)
(638)
(958,149)
(962,945)
At 31 December 2025
131,306
340,585
202
8,246,962
8,719,055
Carrying amount
At 31 December 2025
62,042
57,045
6,375
7,960,523
8,085,985
At 31 December 2024
74,136
74,649
833
7,974,254
8,123,872

Included within tangible fixed assets are assets held under finance leases or hire purchase contracts, as follows:

2025
2024
£
£
Plant and machinery
6,104,201
6,570,774
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 23 -
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,361,572
3,218,833
Corporation tax recoverable
260,000
425,722
Amounts owed by related parties
-
379,832
Other debtors
352,949
32,510
Prepayments and accrued income
461,785
508,066
3,436,306
4,564,963
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by related parties
150,398
400,364
150,398
400,364
150,398
400,364
Total debtors
3,586,704
4,965,327
15
Stocks
2025
2024
£
£
Stock of spare parts and fuel
96,090
152,550
16
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Obligations under finance leases
19
1,871,719
1,805,068
Other borrowings
17
24,000
24,000
Trade creditors
999,303
995,448
Taxation and social security
523,883
447,225
Deferred income
21
35,175
-
0
Other creditors
29,808
54,766
Accruals and deferred income
21,790
63,787
3,505,678
3,390,294
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 24 -
17
Loans and overdrafts
2025
2024
£
£
Other loans
34,384
80,014
Payable within one year
24,000
24,000
Payable after one year
10,384
56,014

Any funds due to Lloyds TSB Bank Plc, who provide the bank facilities, are secured by a fixed and floating charge over all the companies assets.

18
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
19
3,560,216
3,948,800
Other loans
17
10,384
56,014
3,570,600
4,004,814
19
Finance lease obligations
2025
2024
Amounts due:
£
£
Within one year
1,871,719
1,805,068
After more than one year
3,560,216
3,948,800
5,431,935
5,753,868
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
1,871,719
1,805,068
In two to five years
3,560,216
3,948,800
5,431,935
5,753,868

The company uses finance lease and hire purchase contracts to acquire motor fleet vehicles. These leases have terms of renewal but no purchase options and escalation clauses. Renewals are at the option of the lessee.

Finance lease payments represent rentals payable by the company for certain items of motor vehicles, some of which include purchase options at the end of the lease period. The finance leases taken out range between 3 and 5 years with interest charged linked to the movement in the Bank of England base rate. Securities for all leases are held over the assets themselves.

MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 25 -
20
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
1,095,079
800,972
2025
Movements in the year:
£
Liability at 1 January 2025
800,972
Charge to profit or loss
294,107
Liability at 31 December 2025
1,095,079

The deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

21
Deferred income
2025
2024
£
£
Other deferred income
35,175
-
22
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
132,116
206,616

The company operates a defined contribution pension scheme for all qualifying 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 £22,828 (2024 - £22,883) were due to the fund. These are included in other creditors.

23
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
100
100
100
100
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
23
Share capital
(Continued)
- 26 -
24
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within 1 year
3,398
9,455
Years 2-5
724
4,122
4,122
13,577
25
Events after the reporting date

There have been no post reporting date events which would affect the balance sheet within this financial year.

26
Directors' transactions
Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Miss M J Bradbury -
3.75
-
460,000
3,286
(125,000)
338,286
-
460,000
3,286
(125,000)
338,286
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 27 -
27
Ultimate controlling party

The controlling party is Mobile Services Holdings Limited of Unit 19, South Leicester Industrial Estate, Ellistown, Leicestershire, LE67 1FB.

The largest and smallest group in which the results of the company are consolidated is that headed by the parent company, Mobile Services Holding Limited, a company incorporated in England and Wales.

The consolidated financial statements of Mobile Services Holding Limited are available to the public and may be obtained from the Registrar of Companies in England and Wales.

The company is under the control of Mrs S Bradbury.

28
Related party transactions
Key management personnel of the entity or its parent

2025
2024
£
£
Amounts due to related party
-
30,586

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard application in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

The directors are considered to be the key management personnel of the company. The balance owed is unsecured and repayable on demand and interest is charged at an agreed rate of 4% per annum on the balance each year.

Other related parties

During the year the company entered into the following transactions with related parties:

2025
2024
£
£
Rent paid under operating lease
40,000
43,333

Rents for part of the premises used by the company was paid to the directors personal pension scheme. This is paid in at £3,333 per month.

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
MJ Property
150,398
150,364
Bradbury Rentals
-
250,000
MOBILE SERVICES (ELLISTOWN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
28
Related party transactions
(Continued)
- 28 -

The related party transactions relate to loans which will not be repayable within 12 months on an unsecured basis with no interest charged by the lessor. The loans are connected via a mutual director.

29
Analysis of changes in net debt
1 January 2025
Cash flows
31 December 2025
£
£
£
Cash at bank and in hand
1,899,404
1,386,055
3,285,459
Borrowings excluding overdrafts
(80,014)
45,630
(34,384)
Lease liabilities
(5,753,868)
321,933
(5,431,935)
(3,934,478)
1,753,618
(2,180,860)
30
Cash generated from operations
2025
2024
£
£
Profit after taxation
92,962
1,732,550
Adjustments for:
Taxation charged/(credited)
275,862
(62,528)
Finance costs
329,380
226,219
Investment income
(35,051)
(36,190)
Loss/(gain) on disposal of tangible fixed assets
53,826
(4,467)
Depreciation and impairment of tangible fixed assets
1,860,644
1,386,014
Movements in working capital:
Decrease/(increase) in stocks
56,460
(29,460)
Decrease/(increase) in debtors
1,551,187
(284,713)
Increase/(decrease) in creditors
13,558
(426,249)
Increase in deferred income
35,175
-
Cash generated from operations
4,234,003
2,501,176
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