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Company Registration No. 6992163 (England and Wales)
Fresh Mindset (UK) Ltd Unaudited accounts for the year ended 31 August 2024
Fresh Mindset (UK) Ltd Unaudited accounts Contents
Page
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Fresh Mindset (UK) Ltd Company Information for the year ended 31 August 2024
Directors
Mr A Harris Dr N Harris
Secretary
Dr Naomi Harris
Company Number
6992163 (England and Wales)
Registered Office
Apartment 2, Oakfield Court Radcliffe-On-Trent Nottingham NG12 2AX England
Accountants
Lilley & Co (UK) Limited Suite 8 57 High Street Ibstock Leicestershire LE67 6LH
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Fresh Mindset (UK) Ltd Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Creditors: amounts falling due within one year
(30,739)
(29,739)
Net current liabilities
(30,739)
(29,739)
Net liabilities
(30,739)
(29,739)
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
(30,743)
(29,743)
Shareholders' funds
(30,739)
(29,739)
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by
Mr A Harris Director Company Registration No. 6992163
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Fresh Mindset (UK) Ltd Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Fresh Mindset (UK) Ltd is a private company, limited by shares, registered in England and Wales, registration number 6992163. The registered office is Apartment 2, Oakfield Court, Radcliffe-On-Trent, Nottingham, NG12 2AX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Computer equipment
33% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
The company is currently reliant on the financial support of the directors by means of a loan made to the company. The directors do not intend to call in the loan and there is work on-going to secure future sales hence they consider it appropriate to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future. The directors have also assessed that there is no impairment of asset valuations reported in the financial statements.
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Fresh Mindset (UK) Ltd Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 September 2023
4,269 
At 31 August 2024
4,269 
Depreciation
At 1 September 2023
4,269 
At 31 August 2024
4,269 
Net book value
At 31 August 2024
- 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(377)
(171)
Trade creditors
35 
14 
Loans from directors
30,781 
29,531 
Accruals
300 
365 
30,739 
29,739 
6
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr A Harris
Loan to directors - Joint account
(29,531)
- 
1,250 
(30,781)
(29,531)
- 
1,250 
(30,781)
The balance of loans due to directors at the year-end is included within creditors.
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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