Mint Warehouse Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07824259

MINT WAREHOUSE LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

22 October 2025

MINT WAREHOUSE LTD

FINANCIAL STATEMENTS

PERIOD FROM 24 OCTOBER 2024 TO 22 OCTOBER 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

MINT WAREHOUSE LTD

STATEMENT OF FINANCIAL POSITION

22 October 2025

	22 Oct 25		23 Oct 24
Note	£	£	£	£

FIXED ASSETS

Tangible assets	7		40,978		47,631

CURRENT ASSETS

Debtors	8	697,662	578,316
Cash at bank and in hand		73,635	34,099
		---------	---------
		771,297	612,415

CREDITORS: amounts falling due within one year	9	( 614,328)		( 520,807)
		---------		---------
NET CURRENT ASSETS			156,969		91,608
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			197,947		139,239

CREDITORS: amounts falling due after more than one year	10		( 21,308)		( 18,692)

PROVISIONS

Taxation including deferred tax	( 11,273)	( 9,050)
	---------	---------
NET ASSETS	165,366	111,497
	---------	---------

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	165,365	111,496
	---------	---------
SHAREHOLDER FUNDS	165,366	111,497
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 22 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

MINT WAREHOUSE LTD

STATEMENT OF FINANCIAL POSITION (continued)

22 October 2025

These financial statements were approved by the board of directors and authorised for issue on 21 October 2026 , and are signed on behalf of the board by:

S P Graham
Director

Company registration number: 07824259

MINT WAREHOUSE LTD

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 24 OCTOBER 2024 TO 22 OCTOBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Units 1 & 2 Sandleas Way, Sandleas Way, Leeds, LS15 8AW, England.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of services provided, exclusive of Value Added Tax.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Lease	-	Over 11 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation to date.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Office equipment	-	25% reducing balance

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the period amounted to 10 (2024: 12 ).

5. TAX ON PROFIT

Major components of tax expense

	Period from
	24 Oct 24 to	Year to
	22 Oct 25	23 Oct 24
	£	£

Current tax:

UK current tax expense	22,315	4,588
Adjustments in respect of prior periods	–	( 41)
	--------	-------
Total current tax	22,315	4,547
	--------	-------

Deferred tax:

Origination and reversal of timing differences	2,223	341
	--------	-------
Tax on profit	24,538	4,888
	--------	-------

6. INTANGIBLE ASSETS

	Lease
	£
Cost
At 24 October 2024 and 22 October 2025	25,000
	--------
Amortisation
At 24 October 2024 and 22 October 2025	25,000
	--------
Carrying amount
At 22 October 2025	–
	--------
At 23 October 2024	–
	--------

7. TANGIBLE ASSETS

	Plant and machinery	Fixtures and fittings	Office equipment	Total
	£	£	£	£
Cost
At 24 October 2024	67,484	51,904	1,442	120,830
Additions	558	100	–	658
	--------	--------	-------	---------
At 22 October 2025	68,042	52,004	1,442	121,488
	--------	--------	-------	---------
Depreciation
At 24 October 2024	45,313	27,117	769	73,199
Charge for the period	3,409	3,734	168	7,311
	--------	--------	-------	---------
At 22 October 2025	48,722	30,851	937	80,510
	--------	--------	-------	---------
Carrying amount
At 22 October 2025	19,320	21,153	505	40,978
	--------	--------	-------	---------
At 23 October 2024	22,171	24,787	673	47,631
	--------	--------	-------	---------

8. DEBTORS

	22 Oct 25	23 Oct 24
	£	£
Trade debtors	371,365	256,045
Other debtors	326,297	322,271
	---------	---------
	697,662	578,316
	---------	---------

9. CREDITORS: amounts falling due within one year

	22 Oct 25	23 Oct 24
	£	£
Bank loans and overdrafts	5,900	10,000
Trade creditors	270,196	274,488
Corporation tax	26,903	8,267
Social security and other taxes	80,403	34,408
Amounts due to related companies	177,265	137,223
Other loans	34,500	34,500
Other creditors	19,161	21,921
	---------	---------
	614,328	520,807
	---------	---------

10. CREDITORS: amounts falling due after more than one year

	22 Oct 25	23 Oct 24
	£	£
Bank loans and overdrafts	21,308	18,692
	--------	--------

11. OPERATING LEASES

The total future minimum lease payments under non-cancellable operating leases are as follows:

	22 Oct 25	23 Oct 24
	£	£
Not later than 1 year	–	33,738
	----	--------