MIRCOMONDI LIMITED

Company Registration Number:
SC579917 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2023

Period of accounts

Start date: 01 November 2022

End date: 31 October 2023

MIRCOMONDI LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2023

Balance sheet
Notes

MIRCOMONDI LIMITED

Balance sheet

As at 31 October 2023


Notes

2023

2022


£

£
Fixed assets
Intangible assets: 3 12,927 16,136
Tangible assets: 4 25,676 29,012
Total fixed assets: 38,603 45,148
Current assets
Stocks: 3,705 2,155
Debtors:   2,989 1,754
Cash at bank and in hand: 6,754 19,393
Total current assets: 13,448 23,302
Creditors: amounts falling due within one year:   (52,691) (53,016)
Net current assets (liabilities): (39,243) (29,714)
Total assets less current liabilities: (640) 15,434
Creditors: amounts falling due after more than one year:   (16,712) (27,031)
Total net assets (liabilities): (17,352) (11,597)
Capital and reserves
Called up share capital: 100 100
Profit and loss account: (17,452) (11,697)
Shareholders funds: (17,352) (11,597)

The notes form part of these financial statements

MIRCOMONDI LIMITED

Balance sheet statements

For the year ending 31 October 2023 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 July 2024
and signed on behalf of the board by:

Name: Giulia Imondi
Status: Director

The notes form part of these financial statements

MIRCOMONDI LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:Plant & machinery 20% reducing balance

Intangible fixed assets and amortisation policy

Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.Goodwill is amortised at 10% straight line

Other accounting policies

Deferred taxationDeferred tax arises as aresult of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the averagetax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.Deferred tax assets and liabilities are not discounted.

MIRCOMONDI LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

2. Employees

2023 2022
Average number of employees during the period 6 6

MIRCOMONDI LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

3. Intangible Assets

Total
Cost £
At 01 November 2022 32,093
At 31 October 2023 32,093
Amortisation
At 01 November 2022 15,957
Charge for year 3,209
At 31 October 2023 19,166
Net book value
At 31 October 2023 12,927
At 31 October 2022 16,136

MIRCOMONDI LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

4. Tangible Assets

Total
Cost £
At 01 November 2022 49,784
Additions 3,081
At 31 October 2023 52,865
Depreciation
At 01 November 2022 20,772
Charge for year 6,417
At 31 October 2023 27,189
Net book value
At 31 October 2023 25,676
At 31 October 2022 29,012