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Company Registration No. 11547449 (England and Wales)
Minim Row Ltd Unaudited accounts for the year ended 31 August 2025
Minim Row Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Minim Row Ltd Company Information for the year ended 31 August 2025
Director
M R Young
Company Number
11547449 (England and Wales)
Registered Office
119 Bay Tree Road Bath Avon BA1 6NF England
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Minim Row Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
4
1 
1 
Current assets
Debtors
5
3,187 
18,181 
Cash at bank and in hand
2,707 
6,059 
5,894 
24,240 
Creditors: amounts falling due within one year
6
(1,291)
(4,511)
Net current assets
4,603 
19,729 
Net assets
4,604 
19,730 
Capital and reserves
Called up share capital
7
2 
2 
Profit and loss account
4,602 
19,728 
Shareholders' funds
4,604 
19,730 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 May 2026 and were signed on its behalf by
M R Young Director Company Registration No. 11547449
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Minim Row Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Minim Row Ltd is a private company, limited by shares, registered in England and Wales, registration number 11547449. The registered office is 119 Bay Tree Road, Bath, Avon, BA1 6NF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 September 2024
1 
Valuation at 31 August 2025
1 
The company acquired the entire share capital of Open Space Network Limited ("OSN") on 15th December 2022. OSN is incorporated in the UK and registered office at the address shown in note 1.
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
6 
- 
Amounts due from group undertakings etc.
- 
15,000 
Other debtors
3,181 
3,181 
3,187 
18,181 
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Minim Row Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
633 
Loans from directors
1,291 
1,291 
Accruals
- 
2,587 
1,291 
4,511 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £0.01 each
2 
2 
8
Transactions with related parties
The Company has taken advantage of the exemption in FRS102 Section 1AC.35 "Related Party Disclosures" from the requirement to disclose transactions with group Companies on the grounds that all group companies are wholly owned Mr M R Young is a director of the company and also a director of BAM Innovations Ltd. During the year, the company paid BAM Innovations Ltd £8,788 (2024: £6,037) for consultancy services. At the balance sheet date, £Nil (2024: £Nil) was owed to BAM Innovations Ltd." At the year end, the company was owed £15,000 (2024: £15,000) by its subsidiary, Office Space Network Limited. An impairment provision of £15,000 (2024: £nil) has been recognised against this balance as, in the opinion of the director, the amount is not expected to be recovered.
9
Controlling party
The entire share capital of the company is owned by Mr Young and his spouse.
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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