Company Registration No. 12453991 (England and Wales)
Mobile Commercial Services Ltd
Unaudited accounts
for the year ended 28 February 2026
Mobile Commercial Services Ltd
Unaudited accounts
Contents
Mobile Commercial Services Ltd
Company Information
for the year ended 28 February 2026
Company Number
12453991 (England and Wales)
Registered Office
Beacon Farm
Moor Road
St Neots
PE19 5BW
Accountants
Calm & Considered Accounting Ltd
5 Mandeville Road
Brampton
Huntingdon
PE28 4SB
Mobile Commercial Services Ltd
Statement of financial position
as at 28 February 2026
Tangible assets
24,882
31,105
Cash at bank and in hand
48,472
60,987
Creditors: amounts falling due within one year
(44,806)
(42,264)
Net current assets
37,342
54,568
Called up share capital
1
1
Profit and loss account
92,223
85,672
Shareholders' funds
92,224
85,673
For the year ending 28 February 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 September 2026 and were signed on its behalf by
Benjamin Kennedy
Director
Company Registration No. 12453991
Mobile Commercial Services Ltd
Notes to the Accounts
for the year ended 28 February 2026
Mobile Commercial Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 12453991. The registered office is Beacon Farm, Moor Road, St Neots, PE19 5BW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Motor vehicles
20% Reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Mobile Commercial Services Ltd
Notes to the Accounts
for the year ended 28 February 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 March 2025
40,616
25,000
65,616
At 28 February 2026
40,616
25,000
65,616
At 1 March 2025
21,743
12,768
34,511
Charge for the year
3,773
2,450
6,223
At 28 February 2026
25,516
15,218
40,734
At 28 February 2026
15,100
9,782
24,882
At 28 February 2025
18,873
12,232
31,105
5
Investments
Other investments
Valuation at 1 March 2025
-
Valuation at 28 February 2026
30,000
Amounts falling due within one year
Trade debtors
31,676
31,045
Accrued income and prepayments
2,000
4,800
7
Creditors: amounts falling due within one year
2026
2025
Trade creditors
9,892
10,264
Taxes and social security
17,506
14,700
Loans from directors
7,795
8,964
8
Transactions with related parties
During the year the director had a loan to the company. As at 28 February 2026 the balance owed to the director was £7,795 (28 February 2025: £8,964).
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).