IRIS Accounts Production v24.1.0.578 05895706 Board of Directors 1.1.24 31.12.24 31.12.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh058957062023-12-31058957062024-12-31058957062024-01-012024-12-31058957062022-12-31058957062023-01-012023-12-31058957062023-12-3105895706ns15:EnglandWales2024-01-012024-12-3105895706ns14:PoundSterling2024-01-012024-12-3105895706ns10:Director12024-01-012024-12-3105895706ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3105895706ns10:SmallEntities2024-01-012024-12-3105895706ns10:AuditExemptWithAccountantsReport2024-01-012024-12-3105895706ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3105895706ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3105895706ns10:FullAccounts2024-01-012024-12-310589570612024-01-012024-12-3105895706ns10:Director22024-01-012024-12-3105895706ns10:RegisteredOffice2024-01-012024-12-3105895706ns5:CurrentFinancialInstruments2024-12-3105895706ns5:CurrentFinancialInstruments2023-12-3105895706ns5:Non-currentFinancialInstruments2024-12-3105895706ns5:Non-currentFinancialInstruments2023-12-3105895706ns5:ShareCapital2024-12-3105895706ns5:ShareCapital2023-12-3105895706ns5:RetainedEarningsAccumulatedLosses2024-12-3105895706ns5:RetainedEarningsAccumulatedLosses2023-12-3105895706ns5:PatentsTrademarksLicencesConcessionsSimilar2024-01-012024-12-3105895706ns5:PlantMachinery2024-01-012024-12-3105895706ns5:IntangibleAssetsOtherThanGoodwill2023-12-3105895706ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3105895706ns5:IntangibleAssetsOtherThanGoodwill2024-12-3105895706ns5:IntangibleAssetsOtherThanGoodwill2023-12-3105895706ns5:PlantMachinery2023-12-3105895706ns5:PlantMachinery2024-12-3105895706ns5:PlantMachinery2023-12-31
REGISTERED NUMBER: 05895706 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MIERA CONSULTING LTD

MIERA CONSULTING LTD (REGISTERED NUMBER: 05895706)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

MIERA CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: N T Manekshaw
D Manekshaw





REGISTERED OFFICE: 15 Monro Gardens
Harrow
Middlesex
HA3 6HH





REGISTERED NUMBER: 05895706 (England and Wales)





ACCOUNTANTS: LBCA Ltd
1 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US

MIERA CONSULTING LTD (REGISTERED NUMBER: 05895706)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 289 344
Tangible assets 5 4,453 5,392
4,742 5,736

CURRENT ASSETS
Cash at bank and in hand 10,864 6,068

CREDITORS
Amounts falling due within one year 6 9,702 4,729
NET CURRENT ASSETS 1,162 1,339
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,904

7,075

CREDITORS
Amounts falling due after more than one
year

7

(1,008

)

(2,980

)

PROVISIONS FOR LIABILITIES (775 ) (925 )
NET ASSETS 4,121 3,170

CAPITAL AND RESERVES
Called up share capital 125 125
Retained earnings 3,996 3,045
SHAREHOLDERS' FUNDS 4,121 3,170

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2025 and were signed on its behalf by:





N T Manekshaw - Director


MIERA CONSULTING LTD (REGISTERED NUMBER: 05895706)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Miera Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised when services have been supplied to customers.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairments losses.

Intangible fixed assets shown under the heading Patents & Licences are being amortised on a straight line basis over a period of 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 15% on reducing balance

Tangible assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

MIERA CONSULTING LTD (REGISTERED NUMBER: 05895706)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2024
and 31 December 2024 545
AMORTISATION
At 1 January 2024 201
Charge for year 55
At 31 December 2024 256
NET BOOK VALUE
At 31 December 2024 289
At 31 December 2023 344

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 19,399
Additions 655
Disposals (1,302 )
At 31 December 2024 18,752
DEPRECIATION
At 1 January 2024 14,007
Charge for year 786
Eliminated on disposal (494 )
At 31 December 2024 14,299
NET BOOK VALUE
At 31 December 2024 4,453
At 31 December 2023 5,392

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 6,824 1,699
Other creditors 2,878 3,030
9,702 4,729

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 1,008 2,980

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other creditors is an amount of £NIL owed to the director (2023: £149).

MIERA CONSULTING LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
MIERA CONSULTING LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






LBCA Ltd
1 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US


17 April 2025