Registration number: 13896593

Minaun Capital Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 5

Minaun Capital Limited

Company Information

Director

S McCarthy

Registered office

59c Fulham Park Gardens London SW4 4LB

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Minaun Capital Limited

Statement of Financial Position as at 28 February 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	23,093	26,290
Creditors: Amounts falling due within one year	5	(24,979)	(23,548)
Net (liabilities)/assets		(1,886)	2,742
Capital and reserves
Called up share capital		1	1
Retained earnings		(1,887)	2,741
Shareholders' (deficit)/funds		(1,886)	2,742

For the financial year ending 28 February 2026 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Minaun Capital Limited has elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 28 May 2026
 

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

S McCarthy

Director

Company registration number: 13896593

Minaun Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

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:
59c Fulham Park Gardens
London
SW4 4LB

The principal activity of the company is that of fund management services.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company had net liabilities at 28 February 2026 of £1,886. At that date an amount of £13,117 was due to the director who has agreed not to call for repayment until the company has sufficient working capital. The company has few fixed overheads and minimal working capital requirements.

After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for 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 from fund management services evenly over the period in which they are provided.

Minaun Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a charge 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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 during the year, was 0 (2025 - 0).

4

Debtors

	2026 £	2025 £
Other debtors	23,093	26,290
	23,093	26,290

Minaun Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Taxation and social security	-	4,742
Accruals and deferred income	5,400	4,800
Other creditors	19,579	14,006
	24,979	23,548