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Registered number: NI607110
Millidora Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
EM Accountants
Chartered Accountants
2nd Floor, Gortalowry House
94 Church Street
Cookstown
BT80 8HX
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—8
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Millidora Limited For The Year Ended 31 March 2023
In accordance with the engagement letter dated 03 December 2021, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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.
Signed
23/11/2023
EM Accountants
Chartered Accountants
2nd Floor, Gortalowry House
94 Church Street
Cookstown
BT80 8HX
Page 1
Page 2
Balance Sheet
Registered number: NI607110
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 286,791 310,838
Tangible Assets 5 234,025 201,027
520,816 511,865
CURRENT ASSETS
Stocks 6 7,202 7,232
Debtors 7 99,376 114,365
Cash at bank and in hand 872,039 924,244
978,617 1,045,841
Creditors: Amounts Falling Due Within One Year 8 (162,187 ) (418,615 )
NET CURRENT ASSETS (LIABILITIES) 816,430 627,226
TOTAL ASSETS LESS CURRENT LIABILITIES 1,337,246 1,139,091
Creditors: Amounts Falling Due After More Than One Year 9 - (3,600 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (58,506 ) (38,195 )
NET ASSETS 1,278,740 1,097,296
CAPITAL AND RESERVES
Called up share capital 11 10 10
Profit and Loss Account 1,278,730 1,097,286
SHAREHOLDERS' FUNDS 1,278,740 1,097,296
Page 2
Page 3
For the year ending 31 March 2023 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 Profit and Loss Account.
On behalf of the board
Dr Claire Mc Mullan
Director
23/11/2023
The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Millidora Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI607110 . The registered office is 32 Rainey Street, Magherafelt, Co Londonderry, BT45 5AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.



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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
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:
Plant & Machinery 10%/20% Straight Line
Page 4
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2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transition price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
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2.10. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determinded using the effective interest method.
2.11. Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 12)
13 12
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 480,946
As at 31 March 2023 480,946
Amortisation
As at 1 April 2022 170,108
Provided during the period 24,047
As at 31 March 2023 194,155
Net Book Value
As at 31 March 2023 286,791
As at 1 April 2022 310,838
Goodwill is being written off in equal annual instalments over the directors estimate of its economic life of 20 years.
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 300,210
Additions 63,744
As at 31 March 2023 363,954
...CONTINUED
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Depreciation
As at 1 April 2022 99,183
Provided during the period 30,746
As at 31 March 2023 129,929
Net Book Value
As at 31 March 2023 234,025
As at 1 April 2022 201,027
Included above are assets held under finance leases with a net book value as follows:
2023 2022
£ £
Plant & Machinery 47,250 56,250
47,250 56,250
6. Stocks
2023 2022
£ £
Materials 7,202 7,232
7,202 7,232
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 90,775 105,048
Other debtors 8,601 9,317
99,376 114,365
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 3,600 14,400
Trade creditors 101,594 145,485
Corporation tax 51,747 72,968
...CONTINUED
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Other taxes and social security - 5,193
Accruals and deferred income 3,001 10,617
Director's loan account 2,245 169,952
162,187 418,615
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases - 3,600
- 3,600
10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,600 14,400
Later than one year and not later than five years - 3,600
3,600 18,000
3,600 18,000
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
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