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Registered number: 09849756
Mirakal Services Ltd
Unaudited Financial Statements
For the Period 1 November 2016 to 31 March 2018
Terra Finance Ltd

Castle Court
41 London Road
Reigate
Surrey
RH2 9RJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Balance Sheet
Registered number: 09849756
Period to 31 March 2018 31 October 2016
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 29,964 2,919
29,964 2,919
Creditors: Amounts Falling Due Within One Year 2 (25,585 ) (2,042 )
NET CURRENT ASSETS (LIABILITIES) 4,379 877
TOTAL ASSETS LESS CURRENT LIABILITIES 4,379 877
NET ASSETS 4,379 877
CAPITAL AND RESERVES
Called up share capital 3 100 100
Profit and Loss Account 4,279 777
SHAREHOLDERS' FUNDS 4,379 877
Page 1
For the period ending 31 March 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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.
On behalf of the board
Mr Boyan Hristov
Ms Anzhelika Hristova
29th October 2018

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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
1.4. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
2. Creditors: Amounts Falling Due Within One Year
Period to 31 March 2018 31 October 2016
£ £
Corporation tax 1,021 184
Other taxes and social security 289 -
Net wages 1,464 -
Accruals and deferred income 1,440 -
Directors' loan accounts 21,371 1,858
25,585 2,042
3. Share Capital
Period to 31 March 2018 31 October 2016
Allotted, Called up and fully paid 100 100
4. General Information
Mirakal Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09849756. The registered office is 52 Shepherds Hill, Guildford, Surrey, GU2 9RZ.
Page 4