Mobile Reborn Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Mobile Reborn Ltd for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mobile Reborn Ltd for the year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Mobile Reborn Ltd , as a body, in accordance with the terms of our engagement letter dated 24 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Mobile Reborn Ltd and state those matters that we have agreed to state to the directors of Mobile Reborn Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mobile Reborn Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Mobile Reborn Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Mobile Reborn Ltd . You consider that Mobile Reborn Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Mobile Reborn Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

STG Accountants Ltd t/as STERLING

20/09/2026

STG Accountants Ltd t/as STERLING

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

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Mobile Reborn Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 10997876

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		9,280		27,443

			9,280		27,443
CURRENT ASSETS
Stocks	6	476,950		725,778
Debtors	7	538,800		1,033,699
Cash at bank and in hand		26,674		72,500

		1,042,424		1,831,977
Creditors: Amounts Falling Due Within One Year	8	(2,809,531 )		(3,202,822 )

NET CURRENT ASSETS (LIABILITIES)			(1,767,107 )		(1,370,845 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,757,827 )		(1,343,402 )

Creditors: Amounts Falling Due After More Than One Year	9		(50,000 )		(70,834 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,861 )		(6,861 )

NET LIABILITIES			(1,814,688 )		(1,421,097 )

CAPITAL AND RESERVES
Called up share capital	10		300		300
Share premium account			99,800		99,800
Profit and Loss Account			(1,914,788 )		(1,521,197 )

SHAREHOLDERS' FUNDS			(1,814,688)		(1,421,097)

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Mobile Reborn Ltd

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

Jignesh Pau

Director

19/09/2026

The notes on pages 4 to 7 form part of these financial statements.

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Mobile Reborn Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Mobile Reborn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10997876 . The registered office is Unit 2 Road Two Business Park, Road Two, Winsford, Cheshire, CW7 3RX.

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, excluding discounts, rebates,

value added tax and other sales taxes.

2.3. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their expected useful economic lives, which range from three to five years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

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:

Motor Vehicles	20.0% on costs
Fixtures & Fittings	33.3% on costs
Computer Equipment	33.3% on costs

2.5. 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.

2.6. 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.

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Mobile Reborn Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2024: 20)

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 January 2025	2,620

As at 31 December 2025	2,620

Amortisation
As at 1 January 2025	2,620

As at 31 December 2025	2,620

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	16,998	57,443	14,472	88,913

As at 31 December 2025	16,998	57,443	14,472	88,913

Depreciation
As at 1 January 2025	9,349	40,601	11,520	61,470
Provided during the period	3,400	13,326	1,437	18,163

As at 31 December 2025	12,749	53,927	12,957	79,633

...CONTINUED

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Mobile Reborn Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	4,249	3,516	1,515	9,280

As at 1 January 2025	7,649	16,842	2,952	27,443

6. Stocks

	2025	2024
	£	£
Stock	476,950	725,778

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	405,992	713,376
Other debtors	132,808	320,323

	538,800	1,033,699

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,215,090	917,058
Bank loans and overdrafts	20,834	50,000
Amounts owed to group undertakings	1,506,000	1,506,000
Other creditors	29,032	580,289
Taxation and social security	38,575	149,475

	2,809,531	3,202,822

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

	2025	2024
	£	£
Bank loans	50,000	70,834

Included within bank loans is a loan obtained under the Coronavirus Business Interruption Loan Scheme (CBILS). The loan is repayable in monthly instalments with interset. The company remains responsible for repayment of the loan in full, notwithstanding the government guarantee provided to the lender under the scheme.

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	300	300

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Mobile Reborn Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Related Party Transactions

At the period end, the company owed £1,506,000 (2024: £1,506,000). to Santok Asset Management Limited, its parent company and holder of 80% of its issued share capital. The balance is unsecured, interest-free and repayable on demand. During the period, the company incurred management fees of £43,907 (2024: £63,131) charged by Santok Asset Management Limited.

Trade creditors include £nil (2024: £605,515) owed to You Tec Limited and £1,079,562 (2024: £224,266) owed to TecDesk (UK) Limited for goods and services supplied. The directors have a beneficial interest in both companies.

At the year end, a director owed £59,807 (2024: £90,104) to the company. The company charged interest at

2.25/3.75% per annum on the amount due from the director.

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