Company No: 05567593 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	5,875		3,125
		5,875		3,125
Current assets
Debtors	4	12,640		21,847
Cash at bank and in hand		135,558		130,985
		148,198		152,832
Creditors: amounts falling due within one year	5	( 38,640)		( 37,742)
Net current assets		109,558		115,090
Total assets less current liabilities		115,433		118,215
Provision for liabilities	6	( 1,469)		( 845)
Net assets		113,964		117,370
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		113,864		117,270
Total shareholders' funds		113,964		117,370

For the financial year ending 31 August 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 members have 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 Profit and Loss Account has not been delivered.

The financial statements of Mind Coach Solutions Limited (registered number: 05567593) were approved and authorised for issue by the Director on 08 January 2026. They were signed on its behalf by:

Mr R Wood 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

Mind Coach Solutions Limited (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 First Floor Blackbrook Gate 1, Blackbrook Business Park, Taunton, TA1 2PX, 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 £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover represents amounts chargeable, net value of added tax, in respect of the provision of services to customers.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced.

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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

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 reducing balance basis over its expected useful life, as follows:

Office equipment	20 % reducing balance
Computer equipment	35 % 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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 September 2024	2,050		7,701		9,751
Additions	4,572		0		4,572
Disposals	( 1,328)		0		( 1,328)
At 31 August 2025	5,294		7,701		12,995
Accumulated depreciation
At 01 September 2024	1,334		5,292		6,626
Charge for the financial year	386		843		1,229
Disposals	( 735)		0		( 735)
At 31 August 2025	985		6,135		7,120
Net book value
At 31 August 2025	4,309		1,566		5,875
At 31 August 2024	716		2,409		3,125

4. Debtors

	2025		2024
	£		£
Trade debtors	0		6,912
Amounts recoverable on contracts	12,240		12,960
Prepayments	400		189
VAT recoverable	0		1,786
	12,640		21,847

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to director	7,519		12,519
Accruals	3,450		3,212
Corporation tax	22,235		19,915
Other taxation and social security	5,436		0
Other creditors	0		2,096
	38,640		37,742

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 845)		( 775)
Charged to the Profit and Loss Account	( 624)		( 70)
At the end of financial year	( 1,469)		( 845)

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100