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Registered number: 12204401
Mood Bears Limited
Financial Statements
For The Year Ended 30 September 2025
Mood Bears Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Mood Bears Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12204401

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 27,620 |  | 56
|  |  | 27,620 |  | 56
CURRENT ASSETS
Debtors | 5 | 70,947 |  | 137,928 |
Cash at bank and in hand |  | 12,944 |  | 60,376 |
|  | 83,891 |  | 198,304 |
Creditors: Amounts Falling Due Within One Year | 6 | (99,154 ) |  | (140,986 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (15,263 ) |  | 57,318
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 12,357 |  | 57,374
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (9,703 ) |  | (14,355 )
NET ASSETS |  |  | 2,654 |  | 43,019
CAPITAL AND RESERVES
Called up share capital | 8 |  | 133 |  | 133
Share premium account |  |  | 19,967 |  | 19,967
Profit and Loss Account |  |  | (17,446 ) |  | 22,919
SHAREHOLDERS' FUNDS |  |  | 2,654 |  | 43,019

Page 1
Page 2
Mood Bears Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Mrs J C Proud Director
23 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Mood Bears Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Mood Bears Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12204401 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.
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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | No depreciation
Computer Equipment | 33% Reducing balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | - | 420 | 420
Additions | 26,179 | 1,485 | 27,664
As at 30 September 2025 | 26,179 | 1,905 | 28,084
Depreciation
As at 1 October 2024 | - | 364 | 364
Provided during the period | - | 100 | 100
As at 30 September 2025 | - | 464 | 464
Net Book Value
As at 30 September 2025 | 26,179 | 1,441 | 27,620
As at 1 October 2024 | - | 56 | 56

Page 3
Page 4
Mood Bears Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 62,086 |  | 130,857
VAT | - |  | 6,681
Directors' loan accounts | 5,820 |  | -
Amounts owed by group undertakings | 3,041 |  | 390
| 70,947 |  | 137,928

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 24,765
Bank loans and overdrafts | 3,026 |  | 2,842
Other taxes and social security | 242 |  | 26
VAT | 2,323 |  | -
Other creditors | 86 |  | 86
Directors' loan accounts | - |  | 19,790
Amounts owed to group undertakings | 93,477 |  | 93,477
| 99,154 |  | 140,986

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 9,703 |  | 14,355

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 133 |  | 133

9. Related Party Transactions
At the balance sheet date, the director owed the company £5,820 (2024: £19,790 the company owed the directors). The amount is unsecured, interest free and was repaid within 9 months of the balance sheet date.
Page 4