FRESH MINDS LTD

Company Registration Number:
NI656440 (Northern Ireland)

Unaudited abridged accounts for the year ended 30 October 2025

Period of accounts

Start date: 31 October 2024

End date: 30 October 2025

FRESH MINDS LTD

Contents of the Financial Statements

for the Period Ended 30 October 2025

Balance sheet
Notes

FRESH MINDS LTD

Balance sheet

As at 30 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 3,935 2,990
Total fixed assets: 3,935 2,990
Current assets
Debtors:   16,230 16,613
Cash at bank and in hand: 6,690 5,973
Total current assets: 22,920 22,586
Creditors: amounts falling due within one year:   (26,771) (25,528)
Net current assets (liabilities): (3,851) (2,942)
Total assets less current liabilities: 84 48
Total net assets (liabilities): 84 48
Capital and reserves
Called up share capital: 10 10
Profit and loss account: 74 38
Shareholders funds: 84 48

The notes form part of these financial statements

FRESH MINDS LTD

Balance sheet statements

For the year ending 30 October 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 July 2026
and signed on behalf of the board by:

Name: Mrs A Wallace
Status: Director

The notes form part of these financial statements

FRESH MINDS LTD

Notes to the Financial Statements

for the Period Ended 30 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life.

FRESH MINDS LTD

Notes to the Financial Statements

for the Period Ended 30 October 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

FRESH MINDS LTD

Notes to the Financial Statements

for the Period Ended 30 October 2025

3. Tangible Assets

Total
Cost £
At 31 October 2024 38,785
Additions 2,217
At 30 October 2025 41,002
Depreciation
At 31 October 2024 35,795
Charge for year 1,272
At 30 October 2025 37,067
Net book value
At 30 October 2025 3,935
At 30 October 2024 2,990