MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED - Accounts

MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED - Accounts

MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED - Company Information

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Registered Number: 05196800


 

 

 

MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2020

End date: 31 August 2021

MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED
Contents Page
For the year ended 31 August 2021
Director David Owen William Kirk
Registered Number 05196800
Registered Office 7 BELL YARD
LONDON ENGLAND
WC2A 2JR
Accountants Worth Knowing Accountants Ltd
S14, 22-25 Portman Close

London
W1H 6BS
1
The directors present their annual report and the financial statements for the year ended 31 August 2021.
Principal activities
Principal activity of the company during the financial year was of other professional, scientific and technical activities not elsewhere classified
Director
The director who served the company throughout the year was as follows:
David Owen William Kirk
Statement of director's responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
David Owen William Kirk
Director

Date approved: 31 May 2022
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2021 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Worth Knowing Accountants Ltd
31 August 2021



....................................................
Worth Knowing Accountants Ltd
S14, 22-25 Portman Close

London
W1H 6BS
31 May 2022
3
 
 		 Notes
 		 2021
£		   2020
£
Fixed assets      
Tangible fixed assets 3 333,694    330,131 
333,694    330,131 
Current assets      
Stocks 4 5,000    0 
Debtors 5 509,316    572,845 
Cash at bank and in hand 130,536    523,447 
644,852    1,096,292 
Creditors: amount falling due within one year 6 (1,072,873)   (1,135,533)
Net current liabilities (428,021)   (39,241)
 
Total assets less current liabilities (94,327)   290,890 
Provisions for liabilities 7 (63,403)   (62,726)
Net liabilities (157,730)   228,164 
 

Capital and reserves 		     
Called up share capital 2    2 
Profit and loss account (157,732)   228,162 
Shareholder's funds (157,730)   228,164 
 


For the year ended 31 August 2021 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 31 May 2022 and were signed by:


--------------------------------
David Owen William Kirk
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2019 2  (212,687) (212,685)
Profit for the year 485,849  485,849 
Total comprehensive income for the year -  485,849  485,849 
Dividends (45,000) (45,000)
Total investments by and distributions to owners -  (45,000) (45,000)
At 31 August 2020 2  228,162  228,164 
At 01 September 2020 2  228,163  228,165 
Profit for the year (356,895) (356,895)
Total comprehensive income for the year -  (356,895) (356,895)
Dividends (29,000) (29,000)
Total investments by and distributions to owners -  (29,000) (29,000)
At 31 August 2021 2  (157,732) (157,730)
5
General Information
MOBILE CONTENT MANAGEMENT SOLUTIONS LIMITED is a private company, limited by shares, registered in , registration number 05196800, registration address 7 BELL YARD, LONDON ENGLAND, , WC2A 2JR

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Straight Line
Fixtures and Fittings 25% Straight Line
Land and Buildings NIL rate Reducing Balance
Motor Vehicles 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 29 (2020 : 29).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Fixtures and Fittings   Motor Vehicles   Land and Buildings   Total
  £   £   £   £   £
At 01 September 2020 249,988    28,346    59,150    265,571    603,055 
Additions 47,956    2,963    -    -    50,919 
Disposals -    -    -    -    - 
At 31 August 2021 297,944    31,309    59,150    265,571    653,974 
Depreciation
At 01 September 2020 201,972    22,738    48,215    -    272,925 
Charge for year 33,440    2,979    10,936    -    47,355 
On disposals -    -    -    -    - 
At 31 August 2021 235,412    25,717    59,151    -    320,280 
Net book values
Closing balance as at 31 August 2021 62,532    5,592    (1)   265,571    333,694 
Opening balance as at 01 September 2020 48,016    5,608    10,936    265,571    330,131 


4.

Stocks

2021
£		   2020
£
Stocks 5,000    0 
5,000    0 

5.

Debtors: amounts falling due within one year

2021
£		   2020
£
Trade Debtors 367,764    358,722 
Prepayments & Accrued Income 8,060    17,718 
Other Debtors 12,487    12,487 
Staff Loan 66,288    55,571 
Intercompany - South Africa 12,185    189 
Credit Card 3,176    3,176 
Withheld Tax 373    373 
Corporation Tax 21,490    104,838 
Directors' Current Accounts 0    337 
VAT 17,493    19,434 
509,316    572,845 

6.

Creditors: amount falling due within one year

2021
£		   2020
£
Trade Creditors 42,237    86,953 
PAYE & Social Security 39,224    38,811 
Accrued Expenses 992,543    1,009,768 
Other Creditors (3)   1 
Wages & Salaries Control Account (5,111)   0 
Directors' Current Accounts 3,983    0 
1,072,873    1,135,533 

7.

Provisions for liabilities

2021
£		   2020
£
Deferred Tax 63,403    62,726 
63,403    62,726 

6