Coventry and Warwickshire Mind Trading Limited Filleted accounts for Companies House (small and micro)

Coventry and Warwickshire Mind Trading Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	4	9,856	12,145
Cash at bank and in hand		22,266	22,393
		-------	-------
		32,122	34,538

Creditors: amounts falling due within one year	5	29,043		30,958
		-------		-------
Net current assets			3,079	3,580
			------	------
Total assets less current liabilities			3,079	3,580

Accruals and deferred income	2,385	800
	------	------
Net assets	694	2,780
	------	------

Capital and reserves

Called up share capital	6	4	4
Profit and loss account		690	2,776
		----	------
Shareholders funds		694	2,780
		----	------

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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements were approved by the board of directors and authorised for issue on 9 September 2025 , and are signed on behalf of the board by:

S.R. Hill	T.D. Plant
Director	Director

Company registration number: 14341138

Coventry and Warwickshire Mind Trading Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares incorporated, registered and trading in England and Wales with the company number 14341138 . The address of the registered office is Wellington Gardens, Windsor Street, Coventry, CV1 3BT.

2. Statement of compliance

The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 'The Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102') and Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the company and rounded to the nearest £.

Judgements and key sources of estimation uncertainty

In preparing these financial statements the directors have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. Estimates and associated assumptions are based on historic experience and various other factors including expectations of future events that are believed to be reasonable under the circumstances, however actual results may differ from these estimates. For this reporting date there are no significant judgements, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

4. Debtors

	2025	2024
	£	£
Trade debtors	9,367	9,367
Other debtors	489	2,778
	------	-------
	9,856	12,145
	------	-------

5. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	26,025
Amounts owed to group undertakings and undertakings in which the company has a participating interest	4,316	4,282
Social security and other taxes	1,559	651
Other creditors	23,168	–
	-------	-------
	29,043	30,958
	-------	-------

6. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	4	4	4	4
	----	----	----	----

7. Limitation of auditors liability

The company on 20 May 2025 has entered into a limitation of auditors liability with the auditor limiting the auditor's liability to a maximum of £1,500,000 (including interest).

8. Summary audit opinion

The auditor's report dated 9 September 2025 was unqualified .

The senior statutory auditor was David Pearson , for and on behalf of Edwards Pearson & White (Audit) Limited .

9. Directors' advances, credits and guarantees

At the reporting date the directors loan account was £Nil (2024: Nil).

10. Controlling party

Coventry and Warwickshire Mind Trading Ltd is a 100% owned subsidiary of Coventry, Warwickshire and Worcestershire Mind Ltd, an incorporated charitable company limited by guarantee in England and Wales. A copy of the group consolidated financial statements of the ultimate parent undertaking is available from their registered office at First Floor, Allesley Neighbourhood Centre, 2 Whitaker Road, Coventry, CV5 9JE.