Mosaic Publicity Limited

	Page
Accountant's Report	1
Abridged Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—5

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Mosaic Publicity Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Mosaic Publicity Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Mosaic Publicity Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Mosaic Publicity Limited and state those matters that we have agreed to state to the directors of Mosaic Publicity Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mosaic Publicity Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Mosaic Publicity Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Mosaic Publicity Limited . You consider that Mosaic Publicity Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Mosaic Publicity Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28/10/2025

Wood & Disney Ltd

Chartered Accountants

Lodge Park, Lodge Lane

Langham

Colchester

Essex

CO4 5NE

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Mosaic Publicity Limited

Abridged Balance Sheet

As At 31 March 2025

Abridged Balance Sheet

Registered number: 03929334

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		30,210		44,186

			30,210		44,186
CURRENT ASSETS
Debtors		101,761		75,710
Cash at bank and in hand		60,694		61,013

		162,455		136,723
Creditors: Amounts Falling Due Within One Year		(57,129 )		(65,732 )

NET CURRENT ASSETS (LIABILITIES)			105,326		70,991

TOTAL ASSETS LESS CURRENT LIABILITIES			135,536		115,177

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,552 )		-

NET ASSETS			127,984		115,177

CAPITAL AND RESERVES
Called up share capital	6		106		106
Profit and Loss Account			127,878		115,071

SHAREHOLDERS' FUNDS			127,984		115,177

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Mosaic Publicity Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit 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.

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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Cllr K Bentley

Director

28/10/2025

The notes on pages 4 to 5 form part of these financial statements.

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Mosaic Publicity Limited

Notes to the Abridged Financial Statements

For The Year Ended 31 March 2025

Notes to the Abridged Financial Statements

1. General Information

Mosaic Publicity Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03929334 . The registered office is Suite 6 Second Floor, Severalls Lane, Colchester, CO4 9PD.

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.

2.3. 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% Reducing Balance
Computer Equipment	33% Reducing Balance

2.4. 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 profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 10)

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Mosaic Publicity Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	123,228
Additions	599

As at 31 March 2025	123,827

Depreciation
As at 1 April 2024	79,042
Provided during the period	14,575

As at 31 March 2025	93,617

Net Book Value
As at 31 March 2025	30,210

As at 1 April 2024	44,186

5. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2024	(3,085 )	(3,085)
Deferred taxation	10,637	10,637

Balance at 31 March 2025	7,552	7,552

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
66 Ordinary Shares of £ 1.00 each	66	66
40 Ordinary A shares of £ 1.00 each	40	40

	106	106

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