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Registered number: 05493730
Mobile Homes Abroad Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Mobile Homes Abroad Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Mobile Homes Abroad Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05493730

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 33 |  | 2,719
Tangible Assets | 5 |  | 11,717 |  | 22,567
|  |  | 11,750 |  | 25,286
CURRENT ASSETS
Stocks | 6 | 1,111,638 |  | 1,671,074 |
Debtors | 7 | 1,376,656 |  | 1,367,883 |
Cash at bank and in hand |  | 67 |  | 63,106 |
|  | 2,488,361 |  | 3,102,063 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,762,631 ) |  | (1,850,642 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 725,730 |  | 1,251,421
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 737,480 |  | 1,276,707
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (116,287 ) |  | (669,694 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,321 ) |  | (6,321 )
NET ASSETS |  |  | 614,872 |  | 600,692
CAPITAL AND RESERVES
Called up share capital | 11 |  | 135 |  | 135
Share premium account |  |  | 186,772 |  | 186,772
Profit and Loss Account |  |  | 427,965 |  | 413,785
SHAREHOLDERS' FUNDS |  |  | 614,872 |  | 600,692

Page 1
Page 2
Mobile Homes Abroad Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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

Mr C Kay Director | Mrs T J Ferguson Director
20th August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Mobile Homes Abroad Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Mobile Homes Abroad Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05493730 . The registered office is Chartwell House, 4 St. Paul's Square, Burton-On-Trent, Staffordshire, DE14 2EF.
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. 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.
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the ecopnomic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from the business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Website development costs are amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. 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:

Plant & Machinery | 15% on reducing balance
Motor Vehicles | 20% on reducing balance
Fixtures & Fittings | 20% on reducing balance
Computer Equipment | 20% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
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Mobile Homes Abroad Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Taxation
The 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 year, 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.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 13)
12 13
4. Intangible Assets

| Website Development Costs
--- | ---
| £
Cost
As at 1 January 2025 | 40,639
As at 31 December 2025 | 40,639

...CONTINUED
Page 4
Page 5
Mobile Homes Abroad Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Amortisation
As at 1 January 2025 | 37,920
Provided during the period | 2,686
As at 31 December 2025 | 40,606
Net Book Value
As at 31 December 2025 | 33
As at 1 January 2025 | 2,719

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 6,752 | 5,541 | 18,470 | 27,400 | 58,163
Additions | 113 | 2,000 | - | 1,454 | 3,567
Disposals | - | - | (15,327 ) | (24,374 ) | (39,701 )
As at 31 December 2025 | 6,865 | 7,541 | 3,143 | 4,480 | 22,029
Depreciation
As at 1 January 2025 | 2,935 | 1,921 | 8,820 | 21,920 | 35,596
Provided during the period | 572 | 724 | 331 | 1,092 | 2,719
Disposals | - | - | (7,334 ) | (20,669 ) | (28,003 )
As at 31 December 2025 | 3,507 | 2,645 | 1,817 | 2,343 | 10,312
Net Book Value
As at 31 December 2025 | 3,358 | 4,896 | 1,326 | 2,137 | 11,717
As at 1 January 2025 | 3,817 | 3,620 | 9,650 | 5,480 | 22,567

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,111,638 |  | 1,671,074

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 832,644 |  | 855,824
Other debtors | 479,199 |  | 408,121
| 1,311,843 |  | 1,263,945
Due after more than one year
Trade debtors | 64,813 |  | 103,938
| 1,376,656 |  | 1,367,883

Page 5
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Mobile Homes Abroad Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 446,492 |  | 953,440
Bank loans and overdrafts | 889,575 |  | 557,388
Other creditors | 417,980 |  | 332,627
Taxation and social security | 8,584 |  | 7,187
| 1,762,631 |  | 1,850,642

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 116,287 |  | 669,694

10. Secured Creditors
Of the creditors the following amounts are secured by way of personal guarantees given by the directors.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 869,234 |  | 975,090

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 135 |  | 135

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 14,625 |  | 19,000
Later than one year and not later than five years | - |  | 18,416
| 14,625 |  | 37,416

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mrs Susan Kay | 4,500 | 18,000 | 12,000 | - | 10,500

The above loan is unsecured, interest free and repayable on demand.
14. Controlling Party
The company's controlling party is Mobile Homes UK Limited by virtue of his ownership of 89% of the issued share capital in the company.
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