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Registered Number: 12103887
England and Wales

 

 

 

MISCELLANEOUS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2022

End date: 31 July 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 345,185    345,231 
345,185    345,231 
Current assets      
Cash at bank and in hand 5,987    33,101 
Creditors: amount falling due within one year (323,728)   (352,229)
Net current liabilities (317,741)   (319,128)
 
Total assets less current liabilities 27,444    26,103 
Provisions for liabilities (3,663)   (3,663)
Net assets 23,781    22,440 
 

Capital and reserves
     
Called up share capital 1    1 
Fair Value Reserves 4 15,618    15,618 
Profit and loss account 8,162    6,821 
Shareholder's funds 23,781    22,440 
 


For the year ended 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 26 September 2023 and were signed by:


-------------------------------
David Alan Curran
Director
1
General Information
MISCELLANEOUS LTD is a private company, limited by shares, registered in England and Wales, registration number 12103887, registration address SHARED GLOBE LIMITED ICKENHAM HOUSE, 2- 4 HIGH ROAD ICKENHAM, UB10 8LJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Investment properties   Total
  £   £   £
At 01 August 2022 414    345,000    345,414 
Additions    
Disposals    
At 31 July 2023 414    345,000    345,414 
Depreciation
At 01 August 2022 183      183 
Charge for year 46      46 
On disposals    
At 31 July 2023 229      229 
Net book values
Closing balance as at 31 July 2023 185    345,000    345,185 
Opening balance as at 01 August 2022 231    345,000    345,231 


4.

Fair Value Reserves

2023
£
  2022
£
Fair Value Reserve 15,618    15,618 
15,618    15,618 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Shared Globe Limited8,969 4,763 327,549 173,180 
David Alan Curran1,060 4,115 172,940 

Other Creditor includes an amount borrowed from Shared Globe Limited, a company in which Director David Alan Curran is 100% shareholder and director at the year end. Loan interest of 3.5% is payable annually as above which have been accounted as Bank & Other loan Interest in Profit and loss account.
2