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REGISTERED NUMBER: 07543261 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 April 2023

for

MIRIS International Limited

MIRIS International Limited (Registered number: 07543261)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Balance Sheet 1

Notes to the Financial Statements 3


MIRIS International Limited (Registered number: 07543261)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 40,653 52,502
40,653 52,502

CURRENT ASSETS
Debtors 6 49,947 75,641
Cash at bank 42,137 456,229
92,084 531,870
CREDITORS
Amounts falling due within one year 7 (30,546 ) (167,524 )
NET CURRENT ASSETS 61,538 364,346
TOTAL ASSETS LESS CURRENT LIABILITIES 102,191 416,848

PROVISIONS FOR LIABILITIES (5,741 ) (7,992 )
NET ASSETS 96,450 408,856

CAPITAL AND RESERVES
Called up share capital 12 12
Capital redemption reserve 8 8
Retained earnings 96,430 408,836
SHAREHOLDERS' FUNDS 96,450 408,856

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MIRIS International Limited (Registered number: 07543261)

Balance Sheet - continued
30 April 2023


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 Board of Directors and authorised for issue on 13 October 2023 and were signed on its behalf by:





Mr M A Williams - Director


MIRIS International Limited (Registered number: 07543261)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

MIRIS International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07543261

Registered office: Suite 4, Level 3
14 Castle Street
Liverpool
Merseyside
L2 0NE

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 is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

When the outcome of a transaction can be estimated reliably, turnover from services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to finalisation of work completed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 33% on cost
Office equipment, fixtures and fittings - 10% on cost
Operational vehicles - 20% on cost and 10% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


MIRIS International Limited (Registered number: 07543261)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 10,000
AMORTISATION
At 1 May 2022
and 30 April 2023 10,000
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -

MIRIS International Limited (Registered number: 07543261)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

5. TANGIBLE FIXED ASSETS
Office
Leasehold equipment,
storage fixtures
and and
improvements Equipment fittings
£    £    £   
COST
At 1 May 2022 10,440 19,389 15,606
Additions - - -
Disposals - (3,448 ) -
At 30 April 2023 10,440 15,941 15,606
DEPRECIATION
At 1 May 2022 - 13,384 4,867
Charge for year - 3,515 1,561
Eliminated on disposal - (2,776 ) -
At 30 April 2023 - 14,123 6,428
NET BOOK VALUE
At 30 April 2023 10,440 1,818 9,178
At 30 April 2022 10,440 6,005 10,739

Operational Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2022 20,108 18,504 84,047
Additions - 918 918
Disposals - (3,087 ) (6,535 )
At 30 April 2023 20,108 16,335 78,430
DEPRECIATION
At 1 May 2022 1,820 11,474 31,545
Charge for year 1,680 4,653 11,409
Eliminated on disposal - (2,401 ) (5,177 )
At 30 April 2023 3,500 13,726 37,777
NET BOOK VALUE
At 30 April 2023 16,608 2,609 40,653
At 30 April 2022 18,288 7,030 52,502

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 2,491 27,201
Other debtors 47,456 48,440
49,947 75,641

MIRIS International Limited (Registered number: 07543261)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 1,106 14,126
Taxation and social security 362 151,277
Other creditors 29,078 2,121
30,546 167,524