Mobius Business Technologies Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07154583 (England and Wales)

Mobius Business Technologies Limited

Unaudited Financial Statements for the Year Ended 5 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D P Bland

Mr T P Harris

REGISTERED OFFICE:

Units 3 & 4

Dunley Hill Court

Ranmore Common

Dorking

Surrey

RH5 6SX

REGISTERED NUMBER:

07154583 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

CURRENT ASSETS

Debtors

4

245,151

245,289

Cash at bank and in hand

5,132

7,294

250,283

252,583

CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

5

2,989

4,022

NET CURRENT ASSETS

247,294

248,561

TOTAL ASSETS LESS CURRENT LIABILITIES

247,294

248,561

CAPITAL AND RESERVES

Called up share capital

6

1,000

Share premium

2,965

Retained earnings

243,329

244,596

SHAREHOLDERS' FUNDS

247,294

248,561

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 7 October 2026 and were signed on its behalf by:

Mr D P Bland - Director

1.	STATUTORY INFORMATION

Mobius Business Technologies 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed by group undertakings

240,578

Other debtors

4,573

4,711

245,151

245,289

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

-

273

Other creditors

2,989

3,749

2,989

4,022

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

941

Ordinary A

£1

941

59

Ordinary B

£1

59

1,000

All shares rank pari passu.

7.	RELATED PARTY DISCLOSURES

At the balance sheet date, Recarta IT Ltd owed the company amounts totalling £244,969 (2025: £244,969). This loan is unsecured, interest free and repayable on demand.

8.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Mobius Holdings Limited, a company incorporated in England and Wales. Mobius Holdings Limited is the company’s immediate parent undertaking. The ultimate parent undertaking is Recarta IT Limited.