Company registration number 11272578 (England and Wales)
MINDGAP INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
MINDGAP INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
MINDGAP INVESTMENTS LIMITED
BALANCE SHEET
AS AT
5 APRIL 2025
05 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
515,000
515,000
Investments
4
46
46
515,046
515,046
Current assets
Debtors
5
490,117
479,264
Investments
6
208,447
212,098
Cash at bank and in hand
115,334
46,934
813,898
738,296
Creditors: amounts falling due within one year
7
(8,978)
(11,927)
Net current assets
804,920
726,369
Total assets less current liabilities
1,319,966
1,241,415
Provisions for liabilities
(11,445)
(12,358)
Net assets
1,308,521
1,229,057
Capital and reserves
Called up share capital
47
47
Profit and loss reserves
1,308,474
1,229,010
Total equity
1,308,521
1,229,057
MINDGAP INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
5 APRIL 2025
05 April 2025
- 2 -

For the financial year ended 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 January 2026
Marcus Roger Twidale
Director
Company registration number 11272578 (England and Wales)
MINDGAP INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025
- 3 -
1
Accounting policies
Company information

Mindgap Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 20 Chapel Lane, Wymondham, Melton Mowbray, Leicestershire, LE14 2AA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received in respect of rental income arising in the normal course of business.

Dividend income from investments is recognised when the shareholder's right to receive payment has been established.

Interest income is recognised when due.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are recognised at cost.

1.5
Current asset investments

Current asset investments, being listed investments are initially recognised at cost. S ubsequently these are measured at fair value at the reporting end date. Ch anges in fair value are recognised in profit or loss,

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

MINDGAP INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous tax periods. Deferred tax is recognised in respect of all timing differences with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expenses in tax periods different from those in which they are recognised in the financial statements. The company's liability for deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 6 April 2024 and 5 April 2025
515,000

Investment property has been measured at fair value as estimated by the director.

4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings
46
46
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
370,178
361,977
MINDGAP INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2025
5
Debtors
(Continued)
- 5 -
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
119,939
117,287
Total debtors
490,117
479,264
6
Current asset investments
2025
2024
£
£
Other investments
208,447
212,098
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
8,222
4,497
Other creditors
756
7,430
8,978
11,927
8
Directors' transactions

|  | B/fwd | Paid | Repaid | C/fwd
|  | £ | £ | £ | £
Loan to director |  | 360,519 | 8,427 | 569 | 368,377
The loan was unsecured, repayable on demand and interest bearing. The maximum amount outstanding during the year was £388,287.

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