Registration number: 14798221

Mini Marvels (Sussex) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Mini Marvels (Sussex) Limited

Company Information

Director

M L Allan

Registered office

4-6 Salehurst Road Eastbourne England BN21 1QS

Accountants

Manningtons 8 High Street Heathfield East Sussex TN21 8LS

Mini Marvels (Sussex) Limited

(Registration number: 14798221)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	30,429	34,232
Tangible assets	5	3,625	3,023
		34,054	37,255
Current assets
Debtors	6	6,669	1,000
Cash at bank and in hand		65,376	27,227
		72,045	28,227
Creditors: Amounts falling due within one year	7	(18,124)	(18,189)
Net current assets		53,921	10,038
Net assets		87,975	47,293
Capital and reserves
Called up share capital		1	1
Retained earnings		87,974	47,292
Shareholders' funds		87,975	47,293

For the financial 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.

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 her 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 and 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 26 May 2026
 

......................................... M L Allan Director

Mini Marvels (Sussex) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

The address of its registered office is:
4-6 Salehurst Road
Eastbourne
BN21 1QS
England

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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Mini Marvels (Sussex) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

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:

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

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 merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, 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 at the transaction price.

Mini Marvels (Sussex) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 8 (2024 - 7).

Mini Marvels (Sussex) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2024	38,035	38,035
At 30 September 2025	38,035	38,035
Amortisation
At 1 October 2024	3,803	3,803
Amortisation charge	3,803	3,803
At 30 September 2025	7,606	7,606
Carrying amount
At 30 September 2025	30,429	30,429
At 30 September 2024	34,232	34,232

5	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	935	3,000	3,935
Additions	-	1,394	1,394
At 30 September 2025	935	4,394	5,329
Depreciation
At 1 October 2024	312	600	912
Charge for the year	312	480	792
At 30 September 2025	624	1,080	1,704
Carrying amount
At 30 September 2025	311	3,314	3,625
At 30 September 2024	623	2,400	3,023

Mini Marvels (Sussex) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6

Debtors

	2025 £	2024 £
Taxation and social security	2,938	-
Prepayments	2,731	-
Other debtors	1,000	1,000
	6,669	1,000

Mini Marvels (Sussex) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	12,328	12,610
Accruals and deferred income	1,200	1,200
Other creditors	243	189
Director loan account	4,353	4,190
	18,124	18,189