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Registered number: 05728286 MOSAIC PRIVATE EQUITY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
MOSAIC PRIVATE EQUITY LIMITED REGISTERED NUMBER: 05728286 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 268 |  | 713
Investments | 5 |  | 1 |  | 1
|  |  | 269 |  | 714
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 96,000 |  | 100,299 |
Cash at bank and in hand | 7 | 43,174 |  | 26,375 |
|  | 139,174 |  | 126,674 |
Creditors: amounts falling due within one year | 8 | (782) |  | (1,136) |
Net current assets |  |  | 138,392 |  | 125,538
Total assets less current liabilities |  |  | 138,661 |  | 126,252
Net assets |  |  | 138,661 |  | 126,252
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MOSAIC PRIVATE EQUITY LIMITED REGISTERED NUMBER: 05728286 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 310,600 |  | 310,600
Profit and loss account |  |  | (171,939) |  | (184,348)
|  |  | 138,661 |  | 126,252
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 February 2026.
P M Newton
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
MOSAIC PRIVATE EQUITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (no.05728286). The address of the registered office is Paradigm House, Brooke Court, Lower Meadow Road, Wilmslow SK9 3ND. These financial statements present information about the company as an individual undertaking; it is the parent company of a small group of companies. The principal activity of the company is that of private equity investment and arranging deals in unquoted companies. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
MOSAIC PRIVATE EQUITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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MOSAIC PRIVATE EQUITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 4,074
| At 30 June 2025 | 4,074
| Depreciation |
| At 1 July 2024 | 3,360
| Charge for the year on owned assets | 446
| At 30 June 2025 | 3,806
| Net book value |
| At 30 June 2025 | 268
| At 30 June 2024 | 713
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 July 2024 | 1
| At 30 June 2025 | 1
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MOSAIC PRIVATE EQUITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,000 | 8,000
| Called up share capital not paid | 92,000 | 92,000
| Prepayments and accrued income | - | 299
|  | 96,000 | 100,299
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 43,174 | 26,375
|  | 43,174 | 26,375
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 266 | 252
| Amounts owed to group undertakings | 1 | 1
| Other taxation and social security | 515 | 883
|  | 782 | 1,136
9. | Contingent liabilities
At the balance sheet date the accrued dividend on the preference shares was £365,975 (2024: £346,075). This dividend has not been reflected in the financial statements because the company does not have sufficient distributable reserves.
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