Mindhealth360 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11399180

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,000		20,000
Tangible Assets	5		1,220		2,086

			16,220		22,086
CURRENT ASSETS
Debtors	6	140,968		60,426
Cash at bank and in hand		72,281		93,334

		213,249		153,760
Creditors: Amounts Falling Due Within One Year	7	(1,084,297 )		(1,008,210 )

NET CURRENT ASSETS (LIABILITIES)			(871,048 )		(854,450 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(854,828 )		(832,364 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(9,167 )

NET LIABILITIES			(854,828 )		(841,531 )

Income and Expenditure Account			(854,828 )		(841,531 )

MEMBERS' FUNDS			(854,828)		(841,531)

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Mindhealth360 Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 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 her 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 Income and Expenditure Account.

On behalf of the board

Ms K Newman Smulders

Director

24/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Mindhealth360 Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 11399180 . The registered office is Office 13, Boston House, Grove Business Park, Downsview Road, Wantage, OX12 9FF.

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. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to website development on a straight line basis over their expected useful economic lives, of 5 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

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:

Computer Equipment

25% on cost

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Mindhealth360 Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 December 2024	25,000

As at 30 November 2025	25,000

Amortisation
As at 1 December 2024	5,000
Provided during the period	5,000

As at 30 November 2025	10,000

Net Book Value
As at 30 November 2025	15,000

As at 1 December 2024	20,000

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	3,464

As at 30 November 2025	3,464

Depreciation
As at 1 December 2024	1,378
Provided during the period	866

As at 30 November 2025	2,244

Net Book Value
As at 30 November 2025	1,220

As at 1 December 2024	2,086

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,782	16,018
Other debtors	139,186	44,408

	140,968	60,426

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Mindhealth360 Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	85,297	34,222
Bank loans and overdrafts	9,167	11,781
Amounts owed to participating interests	(2,805 )	(3,261 )
Other creditors	992,638	965,468

	1,084,297	1,008,210

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	9,167

9. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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