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Company Registration No. 13623117 (England and Wales)
Mosaic Journal Ltd Unaudited accounts for the year ended 30 September 2024
Mosaic Journal Ltd Unaudited accounts Contents
Page
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Mosaic Journal Ltd Company Information for the year ended 30 September 2024
Directors
FAWCETT, Harry HUSEYNOV, Murad
Company Number
13623117 (England and Wales)
Registered Office
23b High Street Pewsey SN9 5AF England
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Mosaic Journal Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
13,180 
19,771 
Tangible assets
469 
703 
13,649 
20,474 
Current assets
Debtors
3,290 
4,701 
Cash at bank and in hand
3,705 
25,668 
6,995 
30,369 
Creditors: amounts falling due within one year
(20,395)
(939)
Net current (liabilities)/assets
(13,400)
29,430 
Net assets
249 
49,904 
Capital and reserves
Called up share capital
11 
11 
Share premium
62,949 
62,949 
Profit and loss account
(62,711)
(13,056)
Shareholders' funds
249 
49,904 
For the year ending 30 September 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 31 May 2024 and were signed on its behalf by
HUSEYNOV, Murad Director Company Registration No. 13623117
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Mosaic Journal Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Mosaic Journal Ltd is a private company, limited by shares, registered in England and Wales, registration number 13623117. The registered office is 23b High Street, Pewsey, SN9 5AF, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Computer equipment
4 years
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2023
26,362 
At 30 September 2024
26,362 
Amortisation
At 1 October 2023
6,591 
Charge for the year
6,591 
At 30 September 2024
13,182 
Net book value
At 30 September 2024
13,180 
At 30 September 2023
19,771 
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Mosaic Journal Ltd Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2023
937 
At 30 September 2024
937 
Depreciation
At 1 October 2023
234 
Charge for the year
234 
At 30 September 2024
468 
Net book value
At 30 September 2024
469 
At 30 September 2023
703 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
780 
2,607 
Other debtors
2,510 
2,094 
3,290 
4,701 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
153 
Other creditors
20,000 
- 
Loans from directors
- 
391 
Accruals
395 
395 
20,395 
939 
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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