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Company Registration No. 08243692 (England and Wales)
Mira Rehab Limited Unaudited accounts for the year ended 31 December 2023
Mira Rehab Limited Unaudited accounts Contents
Page
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Mira Rehab Limited Company Information for the year ended 31 December 2023
Directors
Liviu-Andrei Dascalu Andrei-Catalin Cantea Alina-Delia Calin
Company Number
08243692 (England and Wales)
Registered Office
71-75 Shelton Street London WC2H 9JQ
Accountants
The Accountancy Cloud 1 Fore Street Avenue London EC2Y 9DT
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Mira Rehab Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
34 
34 
Current assets
Cash at bank and in hand
728 
5,551 
Creditors: amounts falling due within one year
(20)
(4,649)
Net current assets
708 
902 
Total assets less current liabilities
742 
936 
Creditors: amounts falling due after more than one year
(860)
- 
Net (liabilities)/assets
(118)
936 
Capital and reserves
Called up share capital
1,095 
1,095 
Share premium
275,734 
275,734 
Profit and loss account
(276,947)
(275,893)
Shareholders' funds
(118)
936 
For the year ending 31 December 2023 the company was entitled to exemption from audit 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.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2024 and were signed on its behalf by
Liviu-Andrei Dascalu Director Company Registration No. 08243692
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Mira Rehab Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Mira Rehab Limited is a private company, limited by shares, registered in England and Wales, registration number 08243692. The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from subscriptions is recognised over the period it relates to, in line with FRS102.
Going concern
The accounts have been prepared on a Break-up basis as the business will cease trading post the year end of these accounts for the foreseeable future.
Research and development tax credit
During the financial year, Mira Rehab Limited received a tax credit for qualifying research and development expenditure under the Research and Development tax relief scheme. This is presented as a tax repayment in the Statement of Profit or Loss in line with disclosure requirements under FRS 102.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign exchange
Monetary 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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments
Investments in shares are included at cost less impairment losses.
4
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2023
34 
Valuation at 31 December 2023
34 
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Mira Rehab Limited Notes to the Accounts for the year ended 31 December 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
21 
244 
Taxes and social security
(1)
- 
Loans from directors
- 
4,405 
20 
4,649 
Included in creditors is a directors' loan of £4,406 (2021: £1,687). The loan is interest-free and repayable on demand.
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Trade creditors
860 
- 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,095 Ordinary shares of £1 each
1,095 
1,095 
8
Transactions with related parties
The controlling party was Mr L Dascalu
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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