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Registered number: 13142075









MIRAI TROCOLL LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
MIRAI TROCOLL LIMITED
REGISTERED NUMBER: 13142075

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
-
4,459

Cash at bank and in hand
 5 
6,675
6,988

  
6,675
11,447

Creditors: amounts falling due within one year
 6 
(6,587)
(11,446)

Net current assets
  
 
 
88
 
 
1

Total assets less current liabilities
  
88
1

  

Net assets
  
88
1


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
87
-

  
88
1

Page 1

 
MIRAI TROCOLL LIMITED
REGISTERED NUMBER: 13142075
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 January 2025.




R J Walsh
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
MIRAI TROCOLL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Mirai Trocoll Limited is a private company limited by shares, incorporated in England and Wales (registered number 13142075). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the Company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
MIRAI TROCOLL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
4,459

-
4,459



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
6,675
6,988

6,675
6,988



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
6,587
180

Corporation tax
-
11,266

6,587
11,446



7.


Controlling party

The ultimate controlling party is MCML Investments Limited (registered number: 13608914), whose registered address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

Page 4

 
MIRAI TROCOLL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2024 was qualified.

The qualification in the audit report was as follows:

We do not express an opinion on the accompanying financial statements of the Company. Because of the significance of the matter described in the basis for disclaimer of opinion section of our report, we have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements.
Basis for disclaimer of opinion
We were unable to obtain sufficient appropriate audit evidence about multiple elements of the financial statements. The possible effects of this inability to obtain sufficient appropriate audit evidence are deemed to be both material and pervasive to the financial statements.

The audit report was signed on 17 January 2025 by Hugh Lask (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

Page 5