REGISTERED NUMBER: 08013525 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

North East Mobility Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M D Jones

H A Jones

REGISTERED OFFICE:

17j Windmill Way West

Ramparts Business Park

Berwick-Upon-Tweed

United Kingdom

TD15 1TB

REGISTERED NUMBER:

08013525 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Kepier House

Belmont Business Park

Durham

DH1 1TW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

106,347

126,827

106,347

126,827

CURRENT ASSETS

Stocks

170,098

71,616

Debtors

6

119,392

94,619

Cash at bank and in hand

488,924

260,472

778,414

426,707

CREDITORS

Amounts falling due within one year

7

(221,746

)

(139,177

)

NET CURRENT ASSETS

556,668

287,530

TOTAL ASSETS LESS CURRENT LIABILITIES

663,015

414,357

PROVISIONS FOR LIABILITIES

9

(26,398

)

(31,541

)

NET ASSETS

636,617

382,816

CAPITAL AND RESERVES

Called up share capital

10

2

3

Retained earnings

636,615

382,813

SHAREHOLDERS' FUNDS

636,617

382,816

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

M D Jones - Director

1.	STATUTORY INFORMATION

North East Mobility Solutions 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.

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.

Turnover

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

Income recognition

Revenue from the provision of services is recognised once the service is completed.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is now fully amortised.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

20% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

20,000

AMORTISATION

At 1 April 2025

and 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

64,459

1,225

168,294

233,978

Additions

310

577

24,333

25,220

Disposals

(21,500

)

-

-

(21,500

)

At 31 March 2026

43,269

1,802

192,627

237,698

DEPRECIATION

At 1 April 2025

45,390

1,222

60,539

107,151

Charge for year

10,588

73

33,749

44,410

Eliminated on disposal

(20,210

)

-

-

(20,210

)

At 31 March 2026

35,768

1,295

94,288

131,351

NET BOOK VALUE

At 31 March 2026

7,501

507

98,339

106,347

At 31 March 2025

19,069

3

107,755

126,827

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

68,289

51,180

Other debtors

24,159

21,502

Directors' current accounts

20,000

14,961

Prepayments and accrued income

6,944

6,976

119,392

94,619

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

117,160

85,973

Taxation and social security

100,013

48,851

Other creditors

1,757

1,544

Directors' current accounts

37

-

Accruals and deferred income

2,779

2,809

221,746

139,177

8.	LEASING AGREEMENTS

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

2026

2025

£

£

Within one year

15,000

15,000

Between one and five years

50,000

60,000

In more than five years

-

5,000

65,000

80,000

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

26,398

31,541

Deferred

tax

£

Balance at 1 April 2025

31,541

Accelerated capital allowances

(5,143

)

Balance at 31 March 2026

26,398

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

2

2

1

Ordinary A

£1

-

1

2

3

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M D Jones

Balance outstanding at start of year

14,961

(39

)

Amounts advanced

1,754

15,000

Amounts repaid

(16,752

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(37

)

14,961

H A Jones

Balance outstanding at start of year

-

-

Amounts advanced

20,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

20,000

-

12.	RELATED PARTY DISCLOSURES

There were no related party transactions other than those concluded under normal market conditions, except for those shown below.

2026

2025

£

£

Amounts due to directors

37

-

Amounts due from directors

20,000

14,961

No interest has been charged.