ACCOUNTS - Final Accounts preparation

Registered number: 15910076

MINI BAE LDN LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2025

MINI BAE LDN LTD

REGISTERED NUMBER: 15910076

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025
Note		£

Current assets
Debtors: amounts falling due within one year	4	1,672
Cash at bank and in hand		88,853
		90,525
Creditors: amounts falling due within one year	5	(122,508)
Net current liabilities			(31,983)
Total assets less current liabilities			(31,983)

Net liabilities			(31,983)

Capital and reserves
Called up share capital			100
Profit and loss account			(32,083)
			(31,983)

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 period 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 by:

................................................

Xinpu Wang

Director

Date: 14 May 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 1

MINI BAE LDN LTD

REGISTERED NUMBER: 15910076

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

Page 2

MINI BAE LDN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

1.	General information

Mini Bae Ldn Limited is a private company limited by shares and incorporated in England and Wales. The registered office is 124 Finchley Road, London, NW3 5JS. The company was incorporated and commenced to trade on 21 August 2024.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.

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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

MINI BAE LDN LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.4

Creditors

Short-term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the period was 2.

Debtors

					2025
					£


	Other debtors	1,672
		1,672

5.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	221
	Other creditors	118,587
	Accruals and deferred income	3,700
		122,508

6.	Related party transactions
	At the reporting date, the company owed £115,324 to Xinpu Wang, the director of the company.

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