REGISTERED NUMBER: 07303106 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 30 JUNE 2026

FOR

MALL SOLUTIONS EUROPE LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T W J Brice

B R Lewis

J Normansell

L Thomas

REGISTERED OFFICE:

5 The Quadrant

Coventry

CV1 2EL

REGISTERED NUMBER:

07303106 (England and Wales)

ACCOUNTANTS:

Askews Chartered Certified Accountants

5 The Quadrant

Coventry

West Midlands

CV1 2EL

FIXED ASSETS

Intangible assets

4

93,283

89,833

Tangible assets

5

15,101

19,187

108,384

109,020

CURRENT ASSETS

Debtors

6

560,249

692,454

Cash at bank and in hand

1,291,260

1,623,685

1,851,509

2,316,139

CREDITORS

Amounts falling due within one year

7

1,716,867

2,177,284

NET CURRENT ASSETS

134,642

138,855

TOTAL ASSETS LESS CURRENT LIABILITIES

243,026

247,875

CREDITORS

Amounts falling due after more than one year

8

-

9,378

NET ASSETS

243,026

238,497

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

242,926

238,397

243,026

238,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

B R Lewis - Director

1.	STATUTORY INFORMATION

Mall Solutions Europe Ltd. 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 nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% straight line

Taxation

Taxation for the period 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.

Hire purchase and leasing commitments

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 period was 31 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 January 2025

89,833

Additions

3,450

At 30 June 2026

93,283

NET BOOK VALUE

At 30 June 2026

93,283

At 31 December 2024

89,833

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

108,952

Additions

8,110

At 30 June 2026

117,062

DEPRECIATION

At 1 January 2025

89,765

Charge for period

12,196

At 30 June 2026

101,961

NET BOOK VALUE

At 30 June 2026

15,101

At 31 December 2024

19,187

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

194,204

325,980

Other debtors

366,045

366,474

560,249

692,454

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Bank loans and overdrafts

4,467

10,783

Trade creditors

112,640

20,318

Amounts owed to group undertakings

264,941

215,284

Taxation and social security

181,937

218,656

Other creditors

1,152,882

1,712,243

1,716,867

2,177,284

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

£

Bank loans

-

9,378

9.	RELATED PARTY DISCLOSURES

At the end of the year the company owed Mall Solutions UK Limited £264,941 (2024 £215,284) a company controlled by director Mr B Lewis.