Company No: 08521221 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Simon Child

REGISTERED OFFICE	Office 12
	Wingate Business Exchange
	Wingate Square
	London
	SW4 0AF
	United Kingdom

COMPANY NUMBER

08521221 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	3,173		3,416
		3,173		3,416
Current assets
Debtors	4	102,887		144,884
Cash at bank and in hand		235,557		380,524
		338,444		525,408
Creditors: amounts falling due within one year	5	( 225,969)		( 427,471)
Net current assets		112,475		97,937
Total assets less current liabilities		115,648		101,353
Net assets		115,648		101,353
Capital and reserves
Called-up share capital	6	10		10
Profit and loss account		115,638		101,343
Total shareholder's funds		115,648		101,353

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Mosaic Advisers Ltd (registered number: 08521221) were approved and authorised for issue by the Director on 08 December 2025. They were signed on its behalf by:

Simon Child Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Mosaic Advisers Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Office 12, Wingate Business Exchange, Wingate Square, London, SW4 0AF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	6		6

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	13,485		13,485
Additions	624		624
At 31 March 2025	14,109		14,109
Accumulated depreciation
At 01 April 2024	10,069		10,069
Charge for the financial year	867		867
At 31 March 2025	10,936		10,936
Net book value
At 31 March 2025	3,173		3,173
At 31 March 2024	3,416		3,416

4. Debtors

	2025		2024
	£		£
Trade debtors	100,357		129,903
Other debtors	2,530		14,981
	102,887		144,884

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	5,655		5,797
Amounts owed to Parent undertakings	126,567		390,761
Taxation and social security	55,541		29,233
Other creditors	38,206		1,680
	225,969		427,471

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
6 A ordinary shares of £ 1.00 each	6		6
4 B ordinary shares of £ 1.00 each	4		4
	10		10