Acorah Software Products - Accounts Production 16.5.460 false true false 3 December 2023 28 February 2025 28 February 2025 15324674 Mr Ozdemir Fadil iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15324674 2023-12-02 15324674 2025-02-28 15324674 2023-12-03 2025-02-28 15324674 frs-core:CurrentFinancialInstruments 2025-02-28 15324674 frs-core:Non-currentFinancialInstruments 2025-02-28 15324674 frs-core:BetweenOneFiveYears 2025-02-28 15324674 frs-core:FurnitureFittings 2025-02-28 15324674 frs-core:FurnitureFittings 2023-12-03 2025-02-28 15324674 frs-core:FurnitureFittings 2023-12-02 15324674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 15324674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-03 2025-02-28 15324674 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-02 15324674 frs-core:PlantMachinery 2025-02-28 15324674 frs-core:PlantMachinery 2023-12-03 2025-02-28 15324674 frs-core:PlantMachinery 2023-12-02 15324674 frs-core:WithinOneYear 2025-02-28 15324674 frs-core:ShareCapital 2025-02-28 15324674 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 15324674 frs-bus:PrivateLimitedCompanyLtd 2023-12-03 2025-02-28 15324674 frs-bus:FilletedAccounts 2023-12-03 2025-02-28 15324674 frs-bus:SmallEntities 2023-12-03 2025-02-28 15324674 frs-bus:AuditExempt-NoAccountantsReport 2023-12-03 2025-02-28 15324674 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-03 2025-02-28 15324674 frs-bus:Director1 2023-12-03 2025-02-28 15324674 frs-countries:EnglandWales 2023-12-03 2025-02-28
Registered number: 15324674
Mind And Motion Ltd
Financial Statements
For the Period 3 December 2023 to 28 February 2025
Mind And Motion Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Mind And Motion Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 15324674

| 28 February 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 148,098
|  |  | 148,098
CURRENT ASSETS
Debtors | 5 | 35,510 |
Cash at bank and in hand |  | 12,694 |
|  | 48,204 |
Creditors: Amounts Falling Due Within One Year | 6 | (149,391 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (101,187 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 46,911
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (33,152 )
NET ASSETS |  |  | 13,759
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100
Profit and Loss Account |  |  | 13,659
SHAREHOLDERS' FUNDS |  |  | 13,759

Page 1
Page 2
Mind And Motion Ltd
Balance Sheet (continued)
As At 28 February 2025
For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ozdemir Fadil Director
20/03/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Mind And Motion Ltd
Notes to the Financial Statements
For the Period 3 December 2023 to 28 February 2025
Notes to the Financial Statements
1. General Information
Mind And Motion Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15324674 . The registered office is 26 Chorley New Road, Bolton, BL1 4AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Straight Line - 20%
Plant & Machinery | Reducing Balance - 20%
Fixtures & Fittings | Straight Line - 20%

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 3
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Mind And Motion Ltd
Notes to the Financial Statements (continued)
For the Period 3 December 2023 to 28 February 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 3 December 2023 | - | - | - | -
Additions | 58,416 | 43,436 | 78,088 | 179,940
As at 28 February 2025 | 58,416 | 43,436 | 78,088 | 179,940
Depreciation
As at 3 December 2023 | - | - | - | -
Provided during the period | 13,445 | 1,448 | 16,949 | 31,842
As at 28 February 2025 | 13,445 | 1,448 | 16,949 | 31,842
Net Book Value
As at 28 February 2025 | 44,971 | 41,988 | 61,139 | 148,098
As at 3 December 2023 | - | - | - | -

5. Debtors

| 28 February 2025
--- | ---
| £
Due within one year
Trade debtors | 8,539
Amounts owed by group undertakings | 26,639
Other debtors | 332
| 35,510

6. Creditors: Amounts Falling Due Within One Year

| 28 February 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 17,297
Trade creditors | 27,058
Amounts owed to group undertakings | 4,193
Other creditors | 96,645
Taxation and social security | 4,198
| 149,391

7. Creditors: Amounts Falling Due After More Than One Year

| 28 February 2025
--- | ---
| £
Net obligations under finance lease and hire purchase contracts | 33,152

Page 4
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Mind And Motion Ltd
Notes to the Financial Statements (continued)
For the Period 3 December 2023 to 28 February 2025
8. Obligations Under Finance Leases and Hire Purchase

| 28 February 2025
--- | ---
| £
The future minimum finance lease payments are as follows:
Not later than one year | 17,297
Later than one year and not later than five years | 33,152
| 50,449
| 50,449

9. Share Capital

| 28 February 2025
--- | ---
| £
Called Up Share Capital not Paid | 100
Amount of Allotted, Called Up Share Capital | 100

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