REGISTERED NUMBER: 04153382 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

MOBILE ECOSYSTEM FORUM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Waheed

D Betti

R P Gerstmann

M Lafrentz

R P D L Sampaio

R Singla

T J Ward

M Bisoffi

A Mann

S M Lashley

R B Riad

C Bell

B A Darcy

A Newsom-Davis

REGISTERED OFFICE:

Amelia House

Crescent Road

Worthing

West Sussex

BN11 1QR

BUSINESS ADDRESS:

Office 136, Spaces

17 City North Place

London

N4 3FU

REGISTERED NUMBER:

04153382 (England and Wales)

AUDITORS:

Hartley Fowler LLP

Statutory Auditors

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

FIXED ASSETS

Intangible assets

5

105,545

92,895

Tangible assets

6

5,472

8,926

111,017

101,821

CURRENT ASSETS

Debtors

7

379,794

412,550

Cash at bank

2,372,384

2,063,052

2,752,178

2,475,602

CREDITORS

Amounts falling due within one year

8

1,771,428

1,648,483

NET CURRENT ASSETS

980,750

827,119

TOTAL ASSETS LESS CURRENT LIABILITIES

1,091,767

928,940

PROVISIONS FOR LIABILITIES

10

20,681

13,969

NET ASSETS

1,071,086

914,971

RESERVES

Income and expenditure account

1,071,086

914,971

1,071,086

914,971

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 12 October 2026 and were signed on its behalf by:

D Betti - Director

T J Ward - Director

1.	STATUTORY INFORMATION

Mobile Ecosystem Forum Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

Turnover

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

(i) Event income is recognised at the point the event occurs.

(ii) Income from members subscriptions, regional offices and messaging subscriptions are recognised on a time apportioned basis.

(iii) Members deposits are recognised as income on the event that a client defaults on their contractual agreement.

Development costs

Capitalised website development costs are recorded as intangible assets and amortised from the point at which the asset is ready for use.

Amortisation for SenderID Registry Platform is provided at the following annual rates in order to write of each asset over its estimated useful life.

SenderID Registry Platform - 33% on cost

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Financial instruments

Cash in hand is measured at transaction price.

Debtors. Trade and other debtors are measured at transaction price. Trade debtors are amounts due from

customers for goods or services performed in the ordinary course of business less any impairment provision.

These are recognised as current assets as collection is due within one year or less.

Creditors: amounts falling due within one year are measured at transaction price. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business. These are classified as current liabilities as payment is due in one year or less.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2025

100,579

Additions

55,767

Impairments

(25,741

)

At 30 June 2026

130,605

AMORTISATION

At 1 July 2025

7,684

Charge for year

17,376

At 30 June 2026

25,060

NET BOOK VALUE

At 30 June 2026

105,545

At 30 June 2025

92,895

6.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2025

16,704

40,221

56,925

Additions

-

2,520

2,520

Disposals

(2,616

)

(13,484

)

(16,100

)

At 30 June 2026

14,088

29,257

43,345

DEPRECIATION

At 1 July 2025

14,074

33,925

47,999

Charge for year

2,398

3,576

5,974

Eliminated on disposal

(4,117

)

(11,983

)

(16,100

)

At 30 June 2026

12,355

25,518

37,873

NET BOOK VALUE

At 30 June 2026

1,733

3,739

5,472

At 30 June 2025

2,630

6,296

8,926

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

265,457

257,464

Other debtors

114,337

155,086

379,794

412,550

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

34,865

9,047

Social security and other taxes

39,760

48,258

VAT

36,516

-

Other creditors

61,747

78,761

Accruals and deferred income

1,598,540

1,512,417

1,771,428

1,648,483

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

17,604

2,415

The company is committed to the future minimum payments under non-cancellable operating leases. The commitment arises from the contractual period for the serviced office agreement (Offices 136 & 137).

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

20,681

13,969

Deferred

tax

£

Balance at 1 July 2025

13,969

Provided during year

6,712

Balance at 30 June 2026

20,681

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Askew FCA (Senior Statutory Auditor)

for and on behalf of Hartley Fowler LLP

12.	CONTINGENT LIABILITIES

Post-year-end the company has received formal notification of a legal claim seeking damages and associated costs of approximately £101k. This relates to an unfair competition dispute, and the company is defending the matter. The company's legal advisers noted that this is unlikely to succeed. At the date of approval of these financial statements, the outcome is uncertain and no provision has been made.

13.	FINANCIAL COMMITMENTS

At the year end the company had a contractual commitment of £Nil (2025: £Nil) for website development costs.

14.	LIMITED BY GUARANTEE

The company is limited by guarantee, not having share capital and consequently the liability of members is limited, subject to an an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.