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Company Registration No. 13623117 (England and Wales)
Mosaic Journal Ltd Unaudited accounts for the year ended 30 September 2025
Mosaic Journal Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Mosaic Journal Ltd Company Information for the year ended 30 September 2025
Directors
FAWCETT, Harry HUSEYNOV, Murad
Company Number
13623117 (England and Wales)
Registered Office
23b High Street Pewsey SN9 5AF England
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Mosaic Journal Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
29,772 
13,180 
Tangible assets
5
235 
469 
30,007 
13,649 
Current assets
Inventories
65,688 
- 
Debtors
6
- 
3,290 
Cash at bank and in hand
15,077 
3,705 
80,765 
6,995 
Creditors: amounts falling due within one year
7
(14,294)
(20,395)
Net current assets/(liabilities)
66,471 
(13,400)
Net assets
96,478 
249 
Capital and reserves
Called up share capital
12 
11 
Share premium
295,488 
62,949 
Profit and loss account
(199,022)
(62,711)
Shareholders' funds
96,478 
249 
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 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 of Directors and authorised for issue on 31 May 2026 and were signed on its behalf by
HUSEYNOV, Murad Director Company Registration No. 13623117
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Mosaic Journal Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Mosaic Journal Ltd is a private company, limited by shares, registered in England and Wales, registration number 13623117. The registered office is 23b High Street, Pewsey, SN9 5AF, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
4 years
4
Intangible fixed assets
Other 
£ 
Cost
At 1 October 2024
26,362 
Additions
27,330 
At 30 September 2025
53,692 
Amortisation
At 1 October 2024
13,182 
Charge for the year
10,738 
At 30 September 2025
23,920 
Net book value
At 30 September 2025
29,772 
At 30 September 2024
13,180 
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Mosaic Journal Ltd Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2024
937 
At 30 September 2025
937 
Depreciation
At 1 October 2024
468 
Charge for the year
234 
At 30 September 2025
702 
Net book value
At 30 September 2025
235 
At 30 September 2024
469 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
780 
Other debtors
- 
2,510 
- 
3,290 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,410 
- 
Trade creditors
11,384 
- 
Other creditors
- 
20,000 
Accruals
500 
395 
14,294 
20,395 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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