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COMPANY REGISTRATION NUMBER: 08503903

ACHIEVEMENT IN MIND LTD.

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 April 2025

ACHIEVEMENT IN MIND LTD.

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

CONTENTS | PAGE

Statement of financial position | 1

Notes to the financial statements | 3

ACHIEVEMENT IN MIND LTD.

STATEMENT OF FINANCIAL POSITION

30 April 2025

| 2025 | 2024
Note | £ | £ | £

FIXED ASSETS

Intangible assets | 5 |  | 1 | 1
Tangible assets | 6 |  | 25,769 | 32,638
|  | --------- | ---------
|  | 25,770 | 32,639

CURRENT ASSETS

Debtors | 7 | 60,919 |  | 65,975
Cash at bank and in hand | 18,525 |  | 7,170
| --------- |  | ---------
| 79,444 |  | 73,145

CREDITORS: amounts falling due within one year | 8 | 86,870 |  | 77,973
| --------- |  | ---------
NET CURRENT LIABILITIES |  | 7,426 | 4,828
|  | --------- | ---------
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 18,344 | 27,811

CREDITORS: amounts falling due after more than one year | 9 |  | 17,185 | 26,598
|  | --------- | ---------
NET ASSETS |  | 1,159 | 1,213
|  | --------- | ---------

ACHIEVEMENT IN MIND LTD.

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

| 2025 | 2024
Note | £ | £ | £

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 | 10
Profit and loss account |  | 1,149 | 1,203
|  | ------- | -------
SHAREHOLDERS FUNDS |  | 1,159 | 1,213
|  | ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 26 January 2026 , and are signed on behalf of the board by:

Mr L Richardson |
Director |

Company registration number: 08503903

ACHIEVEMENT IN MIND LTD.

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Current and deferred tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | Fully amortised

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Motor vehicles | - | 25% reducing balance
| Equipment | - | 20% reducing balance

Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. INTANGIBLE ASSETS

| Goodwill
| £
Cost |
At 1 May 2024 and 30 April 2025 | 20,000
| ---------
Amortisation |
At 1 May 2024 and 30 April 2025 | 19,999
| ---------
Carrying amount |
At 30 April 2025 | 1
| ---------
At 30 April 2024 | 1
| ---------

6. TANGIBLE ASSETS

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 May 2024 | 52,360 | 12,709 | 65,069
Additions | – | 1,665 | 1,665
Disposals | – | ( 1,170) | ( 1,170)
| --------- | --------- | ---------
At 30 April 2025 | 52,360 | 13,204 | 65,564
| --------- | --------- | ---------
Depreciation |  |  |
At 1 May 2024 | 24,341 | 8,090 | 32,431
Charge for the year | 7,005 | 1,025 | 8,030
Disposals | – | ( 666) | ( 666)
| --------- | --------- | ---------
At 30 April 2025 | 31,346 | 8,449 | 39,795
| --------- | --------- | ---------
Carrying amount |  |  |
At 30 April 2025 | 21,014 | 4,755 | 25,769
| --------- | --------- | ---------
At 30 April 2024 | 28,019 | 4,619 | 32,638
| --------- | --------- | ---------

7. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 21,000 | 17,799
Directors loan account | 39,919 | 43,976
Other debtors | – | 4,200
| --------- | ---------
| 60,919 | 65,975
| --------- | ---------

8. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 4,096 | 4,096
Accruals and deferred income | 1,439 | 3,150
Corporation tax | 55,244 | 34,743
Social security and other taxes | 21,479 | 26,219
Obligations under finance leases and hire purchase contracts | 4,612 | 9,765
| --------- | ---------
| 86,870 | 77,973
| --------- | ---------

The following liabilities disclosed under creditors falling due within one year are secured by the company:

|  | 2025 | 2024
|  | £ | £
| Obligations under finance leases and hire purchase contracts | 4,612 | 9,765
|  | ------- | -------

9. CREDITORS: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 2,006 | 6,807
Obligations under finance leases and hire purchase contracts | 15,179 | 19,791
| --------- | ---------
| 17,185 | 26,598
| --------- | ---------

The following liabilities disclosed under creditors falling due after more than one year are secured by the company:

|  | 2025 | 2024
|  | £ | £
| Obligations under finance leases and hire purchase contracts | 15,179 | 19,791
|  | --------- | ---------

10. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 10 | 10 | 10 | 10
| ---- | ---- | ---- | ----

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
The directors loan account was overdrawn at the year end by £39,919 (2024: £43,976). £43,976 was the maximum amount outstanding and has been repaid since the year end. Interest has been charged.