REGISTERED NUMBER: 10731253 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

MOUTH GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

B L Lebus

Registered office:

Union Central Building

78 Kingsland Road

London

E2 8DP

Registered number:

10731253 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

New Derwent House

69-73 Theobalds Road

London

WC1X 8TA

Fixed assets

Intangible assets

4

486

648

Tangible assets

5

53,868

120,613

Investments

6

3,540

71,078

57,894

192,339

Current assets

Debtors

7

610,122

180,681

Cash at bank

590,851

890,827

1,200,973

1,071,508

Creditors

Amounts falling due within one year

8

2,561,451

1,950,205

Net current liabilities

(1,360,478

)

(878,697

)

Total assets less current liabilities

(1,302,584

)

(686,358

)

Capital and reserves

Called up share capital

10

109

109

Share premium

822,973

818,973

Other reserves

199,017

152,666

Retained earnings

(2,324,683

)

(1,658,106

)

Shareholders' funds

(1,302,584

)

(686,358

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

B L Lebus - Director

1.	Statutory information

Mouth Group Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The financial statements have been prepared on the going concern basis. The company incurred losses during the year, however the director believes that the company has sufficient financial resources to be able to meet its obligations, if and when, they become due, and that the company can continue in operational existence for a period of at least 12 months from the statement of financial position date. On this basis, the director is of the opinion that they should continue to adopt the going concern basis in preparing the annual financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Mouth Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates, VAT, etc.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Domain names is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

33.3% on cost

Plant and machinery

-

33.3% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33.3% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Share-based payments

The company operates an equity-settled compensation plan. The fair value of the services received in exchange for the grant of the options is recognised as an expense in the income statement. The total amount to be expensed over the vesting period is determined by reference to the fair value of the options granted, excluding the impact of any non-market vesting conditions (for example, profitability and sales growth targets). Non-market vesting conditions are included in assumptions about the number of options that are expected to vest. At each statement of financial position date, the entity revises its estimates of the number of options that are expected to vest. It recognises the impact of the revision to original estimates, if any, in the income statement. The credit entry is taken to reserves because the share options are equity-settled.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost and reviewed annually for impairment.

3.	Employees and directors

The average number of employees during the year was 31 (2024 - 39 ) .

4.	Intangible fixed assets

Domain

names

£

Cost

At 1 April 2024

and 31 March 2025

1,620

Amortisation

At 1 April 2024

972

Amortisation for year

162

At 31 March 2025

1,134

Net book value

At 31 March 2025

486

At 31 March 2024

648

5.	Tangible fixed assets

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 April 2024

339,549

68,911

58,347

97,660

564,467

Additions

41,137

648

669

17,508

59,962

Disposals

-

-

-

(3,082

)

(3,082

)

At 31 March 2025

380,686

69,559

59,016

112,086

621,347

Depreciation

At 1 April 2024

251,431

62,085

58,347

71,991

443,854

Charge for year

98,569

4,358

139

23,641

126,707

Eliminated on disposal

-

-

-

(3,082

)

(3,082

)

At 31 March 2025

350,000

66,443

58,486

92,550

567,479

Net book value

At 31 March 2025

30,686

3,116

530

19,536

53,868

At 31 March 2024

88,118

6,826

-

25,669

120,613

6.	Fixed asset investments

Other

investments

£

Cost

At 1 April 2024

71,078

Additions

540

Disposals

(68,078

)

At 31 March 2025

3,540

Net book value

At 31 March 2025

3,540

At 31 March 2024

71,078

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

446,700

630

Other debtors

163,422

180,051

610,122

180,681

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

-

85,000

Trade creditors

43,864

223,211

Amounts owed to group undertakings

155

10,155

Taxation and social security

377,115

449,810

Other creditors

2,140,317

1,182,029

2,561,451

1,950,205

9.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

188,329

125,553

Between one and five years

62,776

251,105

251,105

376,658

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10,947,844

Ordinary

0.00001

109

109

11.	Related party disclosures

Directors

During the year the director loaned the company £nil (2024: £90,000) and received repayments from the company totalling £161,902 (2024: £75,764). At the statement of financial position date, the company was owed £nil from the director (2024: £161,902 owed to the director). The loans are interest-free and repayable on demand.

Loans

During the year the company repaid a loan of £85,000 owed to a related party, classified as a family loan. The loan was interest-free and repayable on demand.