REGISTERED NUMBER: 08540435 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2024 to 31 October 2025

for

Aunt Minnie Courses Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr I J Craven

Dr S Currie

REGISTERED OFFICE:

Suite 12 Jason House

Kerry Hill

Horsforth

Leeds

West Yorkshire

LS18 4JR

REGISTERED NUMBER:

08540435 (England and Wales)

ACCOUNTANTS:

Yorkshire Medical Accountants LLP

Suite 12

East Wing, Jason House

Kerry Hill, Horsforth

Leeds

West Yorkshire

LS18 4JR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

505

-

505

CURRENT ASSETS

Investments

6

-

96,600

Cash at bank

162,459

40,983

162,459

137,583

CREDITORS

Amounts falling due within one year

7

8,320

12,521

NET CURRENT ASSETS

154,139

125,062

TOTAL ASSETS LESS CURRENT LIABILITIES

154,139

125,567

PROVISIONS FOR LIABILITIES

-

96

NET ASSETS

154,139

125,471

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

154,039

125,371

SHAREHOLDERS' FUNDS

154,139

125,471

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2025 and were signed on its behalf by:

Dr I J Craven - Director

Dr S Currie - Director

1.	STATUTORY INFORMATION

Aunt Minnie Courses 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.

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.

The length of the reporting period covered by the financial statements has been extended to cover the

17 month period ended 31 October 2025, which is the date of cessation. Therefore, some of the

comparative figures are not entirely comparable.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

5,000

Disposals

(5,000

)

At 31 October 2025

-

AMORTISATION

At 1 June 2024

5,000

Eliminated on disposal

(5,000

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

16,298

Disposals

(16,298

)

At 31 October 2025

-

DEPRECIATION

At 1 June 2024

15,793

Eliminated on disposal

(15,793

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 May 2024

505

6.	CURRENT ASSET INVESTMENTS

31.10.25

31.5.24

£

£

Unlisted investments

-

96,600

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.5.24

£

£

Taxation and social security

7,221

10,627

Other creditors

1,099

1,894

8,320

12,521

8.	RELATED PARTY DISCLOSURES

Included in other creditors at the period end are amounts owed to the directors of £1,099 (2024 - £720).

During the period, artworks included in unlisted investments were sold to companies that are controlled by the directors in the amount of £130,650.