REGISTERED NUMBER: 07397529 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

51DEGREES.MOBI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H D Medcraft

Mrs S R Rosewell

J W Rosewell

REGISTERED OFFICE:

Regus Forbury Square

Davidson House

Reading

Berkshire

RG1 3EU

REGISTERED NUMBER:

07397529 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville (Bristol) Limited

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

44,297

35,395

44,297

35,395

CURRENT ASSETS

Debtors

6

207,569

759,000

Cash at bank and in hand

1,177,586

687,082

1,385,155

1,446,082

CREDITORS

Amounts falling due within one year

7

1,203,189

716,800

NET CURRENT ASSETS

181,966

729,282

TOTAL ASSETS LESS CURRENT LIABILITIES

226,263

764,677

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

23,990

23,990

Retained earnings

202,173

740,587

226,263

764,677

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2026 and were signed on its behalf by:

J W Rosewell - Director

1.	STATUTORY INFORMATION

51Degrees.Mobi 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.

Computer software is being amortised evenly over its 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.

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 year was 16 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

7,500

AMORTISATION

At 1 April 2025

and 31 March 2026

7,500

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

128,132

Additions

25,696

Disposals

(1,145

)

At 31 March 2026

152,683

DEPRECIATION

At 1 April 2025

92,737

Charge for year

15,649

At 31 March 2026

108,386

NET BOOK VALUE

At 31 March 2026

44,297

At 31 March 2025

35,395

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

123,364

692,779

Other debtors

84,205

66,221

207,569

759,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

80,009

83,675

Amounts owed to group undertakings

15,700

-

Taxation and social security

31,940

130,263

Other creditors

1,075,540

502,862

1,203,189

716,800