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Registered number: 07359799
Mosaic Madness Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Mendip Accounting Solutions Ltd
6 Hill Road
Clevedon
North Somerset
BS21 7NE
Mosaic Madness Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Mosaic Madness Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07359799

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,435 |  | 3,170
|  |  | 2,435 |  | 3,170
CURRENT ASSETS
Stocks | 6 | 4,580 |  | 2,750 |
Debtors | 7 | - |  | 2,017 |
Cash at bank and in hand |  | 743 |  | 1,019 |
|  | 5,323 |  | 5,786 |
Creditors: Amounts Falling Due Within One Year | 8 | (7,306 ) |  | (12,714 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,983 ) |  | (6,928 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 452 |  | (3,758 )
NET ASSETS/(LIABILITIES) |  |  | 452 |  | (3,758 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Share premium account |  |  | 161,500 |  | 161,500
Profit and Loss Account |  |  | (161,050 ) |  | (165,260 )
SHAREHOLDERS' FUNDS |  |  | 452 |  | (3,758)

Page 1
Page 2
Mosaic Madness Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr David Bowers Director
31/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Mosaic Madness Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Mosaic Madness Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07359799 . The registered office is 57 Sylvia Avenue, Knowle, Bristol, BS3 5BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reduced balance
Motor Vehicles | 25% reduced balance
Computer Equipment | 25% reduced balance

Page 3
Page 4
Mosaic Madness Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: 1)
- 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 172,100
As at 31 March 2026 | 172,100
Amortisation
As at 1 April 2025 | 172,100
As at 31 March 2026 | 172,100
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

Page 4
Page 5
Mosaic Madness Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 2,755 | 7,695 | 399 | 10,849
As at 31 March 2026 | 2,755 | 7,695 | 399 | 10,849
Depreciation
As at 1 April 2025 | 2,942 | 4,449 | 288 | 7,679
Provided during the period | (187 ) | 811 | 111 | 735
As at 31 March 2026 | 2,755 | 5,260 | 399 | 8,414
Net Book Value
As at 31 March 2026 | - | 2,435 | - | 2,435
As at 1 April 2025 | (187 ) | 3,246 | 111 | 3,170

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 4,580 |  | 2,750

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,536
Other debtors | - |  | 481
| - |  | 2,017

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Other creditors | 6,919 |  | 12,582
Taxation and social security | 387 |  | 131
| 7,306 |  | 12,714

Page 5
Page 6
Mosaic Madness Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 6