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Registration number: 10320433

Mint Source Productions Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 August 2025

Chartered Accountants

Mint Source Productions Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 7

Mint Source Productions Ltd

Company Information

Director | Mr C Webster

Registered office | 29 Shelley Road Bath Avon BA2 4RJ

Accountants | Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Mint Source Productions Ltdfor the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mint Source Productions Ltd for the year ended 31 August 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Mint Source Productions Ltd, as a body, in accordance with the terms of our engagement letter dated 27 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of Mint Source Productions Ltd and state those matters that we have agreed to state to the Board of Directors of Mint Source Productions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mint Source Productions Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Mint Source Productions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Mint Source Productions Ltd. You consider that Mint Source Productions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Mint Source Productions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

13 March 2026

Mint Source Productions Ltd

(Registration number: 10320433)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 81,906 | 2,824
Current assets |  |  |
Debtors | 5 | 16,263 | 12,500
Cash at bank and in hand |  | 45,198 | 115,232
|  | 61,461 | 127,732
Creditors: Amounts falling due within one year | 6 | (71,931) | (63,804)
Net current (liabilities)/assets |  | (10,470) | 63,928
Net assets |  | 71,436 | 66,752
Capital and reserves |  |  |
Called up share capital | 7 | 3 | 3
Profit and loss account |  | 71,433 | 66,749
Shareholders' funds |  | 71,436 | 66,752

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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 March 2026

Mr C Webster
Director

Mint Source Productions Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
29 Shelley Road
Bath
Avon
BA2 4RJ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The company is in a net current liabilities position at the year end. The director will continue to support the company in meeting its debts as and when they fall due. On this basis the director feels it appropriate to prepare the accounts on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Mint Source Productions Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for goods sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Mint Source Productions Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Properties under construction £ | Total £
Cost or valuation
At 1 September 2024 | 6,607 | - | 6,607
Additions | - | 79,948 | 79,948
At 31 August 2025 | 6,607 | 79,948 | 86,555
Depreciation
At 1 September 2024 | 3,783 | - | 3,783
Charge for the year | 866 | - | 866
At 31 August 2025 | 4,649 | - | 4,649
Carrying amount
At 31 August 2025 | 1,958 | 79,948 | 81,906
At 31 August 2024 | 2,824 | - | 2,824

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 9,750 | 12,500
Other debtors | 6,513 | -
| 16,263 | 12,500

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 470 | -
Taxation and social security | 11,474 | 17,480
Accruals and deferred income | 1,442 | 1,248
Other creditors | 58,545 | 45,076
| 71,931 | 63,804

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 3 | 3 | 3 | 3

Mint Source Productions Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

8 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £13,333.33 (2024 - £20,266.67) per each ordinary share |  | 40,000 |  | 60,800