REGISTERED NUMBER: 03234484 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Mobile Centre Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs T M Consolante

SECRETARY:

Mrs T M Consolante

REGISTERED OFFICE:

90-92 High Street

Evesham

Worcestershire

WR11 4EU

REGISTERED NUMBER:

03234484 (England and Wales)

ACCOUNTANTS:

Attwoods

Chartered Certified Accountants

90-92 High Street

Evesham

Worcestershire

WR11 4EU

FIXED ASSETS

Intangible assets

4

-

133

Tangible assets

5

144,193

167,466

144,193

167,599

CURRENT ASSETS

Stocks

250,000

219,500

Debtors

6

269,297

558,620

Cash at bank

45,403

36,057

564,700

814,177

CREDITORS

Amounts falling due within one year

7

132,324

414,533

NET CURRENT ASSETS

432,376

399,644

TOTAL ASSETS LESS CURRENT LIABILITIES

576,569

567,243

PROVISIONS FOR LIABILITIES

36,048

40,464

NET ASSETS

540,521

526,779

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

540,519

526,777

SHAREHOLDERS' FUNDS

540,521

526,779

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 20 August 2026 and were signed by:

Mrs T M Consolante - Director

1.	STATUTORY INFORMATION

Mobile Centre 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 September 2024

and 31 August 2025

8,722

AMORTISATION

At 1 September 2024

8,589

Amortisation for year

133

At 31 August 2025

8,722

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

133

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

279,749

43,109

37,432

360,290

Additions

16,854

946

4,452

22,252

At 31 August 2025

296,603

44,055

41,884

382,542

DEPRECIATION

At 1 September 2024

132,258

37,118

23,448

192,824

Charge for year

39,370

1,601

4,554

45,525

At 31 August 2025

171,628

38,719

28,002

238,349

NET BOOK VALUE

At 31 August 2025

124,975

5,336

13,882

144,193

At 31 August 2024

147,491

5,991

13,984

167,466

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

34,089

DEPRECIATION

At 1 September 2024

18,907

Charge for year

3,795

At 31 August 2025

22,702

NET BOOK VALUE

At 31 August 2025

11,387

At 31 August 2024

15,182

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

109,109

406,200

Amounts owed by related companies

82,345

82,345

Other debtors

57,185

57,185

Prepayments

20,658

12,890

269,297

558,620

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

-

2,800

Trade creditors

108,978

303,156

Taxation

7,738

44,309

Social security and other taxes

5,006

7,594

Pension creditor

1,327

844

VAT

3,373

50,312

Other creditors

151

1,034

Deposits held

2,713

1,664

Accrued expenses

3,038

2,820

132,324

414,533