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MIRACLE YEAR LIMITED

Registered Number
SC558893
(Scotland)

Unaudited Financial Statements for the Period ended
30 October 2023

MIRACLE YEAR LIMITED
Company Information
for the period from 1 November 2022 to 30 October 2023

Director

COLQUHOUN, Sarah

Registered Address

27 Crown Terrace
Top Floor Right, Office 3 & 4
Aberdeen
AB11 6HD

Registered Number

SC558893 (Scotland)
MIRACLE YEAR LIMITED
Balance Sheet as at
30 October 2023

Notes

2023

2022

£

£

£

£

Current assets
Debtors13,53415,732
Cash at bank and on hand6481,466
14,18217,198
Creditors amounts falling due within one year4(1,223)(4,291)
Net current assets (liabilities)12,95912,907
Total assets less current liabilities12,95912,907
Creditors amounts falling due after one year5(2,107)(2,175)
Net assets10,85210,732
Capital and reserves
Called up share capital1010
Profit and loss account10,84210,722
Shareholders' funds10,85210,732
The financial statements were approved and authorised for issue by the Director on 26 October 2024, and are signed on its behalf by:
COLQUHOUN, Sarah
Director
Registered Company No. SC558893
MIRACLE YEAR LIMITED
Notes to the Financial Statements
for the period ended 30 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year01
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 November 222,7412,741
At 30 October 232,7412,741
Depreciation and impairment
At 01 November 222,7412,741
At 30 October 232,7412,741
Net book value
At 30 October 23--
At 31 October 22--
4.Creditors: amounts due within one year

2023

2022

££
Bank borrowings and overdrafts560560
Taxation and social security1933,261
Accrued liabilities and deferred income470470
Total1,2234,291
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 determined using the effective interest method.
5.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts2,1072,175
Total2,1072,175