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Registered number: 14417999
MINDUP AND TECH LIMITED
Unaudited Financial Statements
For the Period 1 November 2023 to 30 April 2025
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
Unit 1
17 Castle Street
Chester
England
CH1 2DS
MINDUP AND TECH LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
MINDUP AND TECH LIMITED
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 14417999

| 30 April 2025 | 31 October 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 9,750
|  |  | - |  | 9,750
CURRENT ASSETS
Debtors | 5 | 762 |  | 362 |
Cash at bank and in hand |  | 5,439 |  | 21,544 |
|  | 6,201 |  | 21,906 |
Creditors: Amounts Falling Due Within One Year | 6 | (64,421 ) |  | (86,502 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (58,220 ) |  | (64,596 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (58,220 ) |  | (54,846 )
NET LIABILITIES |  |  | (58,220 ) |  | (54,846 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | (58,320 ) |  | (54,946 )
SHAREHOLDERS' FUNDS |  |  | (58,220) |  | (54,846)

For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 ZHAO WANG Director
27/01/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
MINDUP AND TECH LIMITED
Notes to the Financial Statements
For the Period 1 November 2023 to 30 April 2025
Notes to the Financial Statements
1. General Information
MINDUP AND TECH LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 14417999 . The registered office is 103 Truscon House Carnation Gardens, Hayes, UB3 4FY.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is a software. It is amortised to profit and loss account over its estimated economic life of 2 years.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 5 (2023: 5)
5 5
Page 2
Page 3
MINDUP AND TECH LIMITED
Notes to the Financial Statements (continued)
For the Period 1 November 2023 to 30 April 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2023 | 13,000
As at 30 April 2025 | 13,000
Amortisation
As at 1 November 2023 | 3,250
Provided during the period | 9,750
As at 30 April 2025 | 13,000
Net Book Value
As at 30 April 2025 | -
As at 1 November 2023 | 9,750

5. Debtors

| 30 April 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 362
VAT | 762 |  | -
| 762 |  | 362

6. Creditors: Amounts Falling Due Within One Year

| 30 April 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Other creditors | - |  | 2,082
Directors' loan accounts | 64,420 |  | 84,420
| 64,421 |  | 86,502

7. Share Capital

| 30 April 2025 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
At the start of the accounting year, the opening balance of the directors' loans owned by the company was £84,420.
During the year, the company paid £20,000 to the director Wang Zhao.
The closing balance of directors' loans owned by the company at the end of the accounting year is £64,420.
9.
Page 3
Page 4
MINDUP AND TECH LIMITED
Notes to the Financial Statements (continued)
For the Period 1 November 2023 to 30 April 2025
Bank account closure
The company’s business bank account was closed by the bank following a change in company director. The company did not receive timely notification of the closure and was therefore unable to obtain complete bank statements up to the reporting date.
As a result, bank transaction data is available only up to 31 August 2024. The directors have made reasonable efforts to obtain the missing information from the bank, but no further statements or confirmations have been provided.
Based on an email confirmation received from the bank, the directors understand that the closing balance immediately prior to the account closure on 26 June 2025 was £542.34.
Page 4