REGISTERED NUMBER: 06004093 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

MIND ENGINE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms S P Vithlani

SECRETARY:

Mrs K P Vithlani

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

06004093 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

123

340

CURRENT ASSETS

Debtors

5

47,487

5,278

Cash at bank

17,011

118,414

64,498

123,692

CREDITORS

Amounts falling due within one year

6

59,711

94,738

NET CURRENT ASSETS

4,787

28,954

TOTAL ASSETS LESS CURRENT LIABILITIES

4,910

29,294

CREDITORS

Amounts falling due after more than one year

7

3,764

18,601

NET ASSETS

1,146

10,693

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

146

9,693

SHAREHOLDERS' FUNDS

1,146

10,693

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Ms S P Vithlani - Director

1.	STATUTORY INFORMATION

Mind Engine Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Compute

equipme

£

COST

At 1 December 2024

3,515

Disposals

(1,885

)

At 30 November 2025

1,630

DEPRECIATION

At 1 December 2024

3,175

Charge for year

84

Eliminated on disposal

(1,752

)

At 30 November 2025

1,507

NET BOOK VALUE

At 30 November 2025

123

At 30 November 2024

340

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed by group undertakings

1,497

-

Directors' current accounts

45,990

-

Prepayments and accrued income

-

5,278

47,487

5,278

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts (see note 8)

11,318

7,800

Tax

14,903

38,582

Social security and other taxes

6,570

6,570

VAT

8,558

18,254

Directors' current accounts

-

6,848

Accrued expenses

18,362

16,684

59,711

94,738

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans (see note 8)

3,764

18,601

8.

LOANS

An analysis of the maturity of loans is given below:

30.11.25

30.11.24

£

£

Amounts falling due within one year or on demand:

Bank loans

11,318

7,800

Amounts falling due between one and two years:

Bank loans - 1-2 years

3,764

7,800

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

10,801

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

990

A Class Ordinary

£1

990

990

5

B Class Ordinary

£1

5

5

5

C Class Ordinary

£1

5

5

1,000

1,000

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

Ms S P Vithlani

Balance outstanding at start of year

(6,848

)

34,223

Amounts advanced

135,967

15,797

Amounts repaid

(83,129

)

(56,868

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

45,990

(6,848

)

11.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included in debtors due within one year is £45,990 (2024: £6,848 Credit), due and payable from the director. During the period, interest of £699 was charged at the official rate of interest on the overdrawn balance.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms S P Vithlani.