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REGISTERED NUMBER: 10278490 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Mint Commercial and Healthcare Ltd

Mint Commercial and Healthcare Ltd (Registered number: 10278490)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mint Commercial and Healthcare Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Ms D Mcaulay





REGISTERED OFFICE: 32 Emmett Street
Barnton
Northwich
Cheshire
CW8 4LP





REGISTERED NUMBER: 10278490 (England and Wales)





ACCOUNTANTS: Raise
Chartered Accountants
10th Floor
3 Hardman Street
Spinningfields
Manchester
M3 3HF

Mint Commercial and Healthcare Ltd (Registered number: 10278490)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,662 19,920

CURRENT ASSETS
Debtors 5 227,083 286,512
Cash at bank and in hand 55,778 25,614
282,861 312,126
CREDITORS
Amounts falling due within one year 6 113,579 85,050
NET CURRENT ASSETS 169,282 227,076
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,944

246,996

CREDITORS
Amounts falling due after more than one year 7 6,502 11,213
NET ASSETS 166,442 235,783

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 166,441 235,782
166,442 235,783

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 13 May 2025 and were signed by:





Ms D Mcaulay - Director


Mint Commercial and Healthcare Ltd (Registered number: 10278490)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Mint Commercial and Healthcare Ltd 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.

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 - 33% on cost

Motor Vehicles - 25% on reducing balance
Computer Equipment - 33% on cost

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other debtors and creditors, loans, overdrafts and cash at bank, which are measured at amortised 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 32 (2023 - 59 ) .

Mint Commercial and Healthcare Ltd (Registered number: 10278490)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 - 6,780 89,306 96,086
Additions 424 - 773 1,197
At 31 July 2024 424 6,780 90,079 97,283
DEPRECIATION
At 1 August 2023 - 2,966 73,200 76,166
Charge for year 140 954 16,361 17,455
At 31 July 2024 140 3,920 89,561 93,621
NET BOOK VALUE
At 31 July 2024 284 2,860 518 3,662
At 31 July 2023 - 3,814 16,106 19,920

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 81,896 35,899
Other debtors 145,187 250,613
227,083 286,512

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 20,321 5,324
Hire purchase contracts - 17,000
Trade creditors 4,501 9,999
Taxation and social security 58,924 38,184
Other creditors 29,833 14,543
113,579 85,050

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.24 31.7.23
£    £   
Other creditors 6,502 11,213

8. RELATED PARTY DISCLOSURES

Mint Commercial and Healthcare Ltd has made an interest free loan to Morgan McAulay Rental Ltd which as at 31 July 2024 was £145,187 ( 2023: £250,613). This is considered to be a related party due to common control.