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REGISTERED NUMBER: SC474440 (Scotland)














Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Mirren Marine Limited

Mirren Marine Limited (Registered number: SC474440)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Mirren Marine Limited

Company Information
for the Year Ended 30 April 2025







DIRECTOR: R S Doolan





SECRETARY:





REGISTERED OFFICE: 16 Cedar Croft
Hunters Quay
Dunoon
PA23 8HP





REGISTERED NUMBER: SC474440 (Scotland)





ACCOUNTANTS: Henderson & Company
73 Union Street
Greenock
Renfrewshire
PA16 8BG

Mirren Marine Limited (Registered number: SC474440)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 668,656 751,611

CURRENT ASSETS
Debtors 5 103,831 86,556
Cash at bank 17,734 30,429
121,565 116,985
CREDITORS
Amounts falling due within one year 6 108,104 96,893
NET CURRENT ASSETS 13,461 20,092
TOTAL ASSETS LESS CURRENT
LIABILITIES

682,117

771,703

CREDITORS
Amounts falling due after more than one year 7 - (28,951 )

PROVISIONS FOR LIABILITIES (187,903 ) (187,903 )
NET ASSETS 494,214 554,849

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 494,114 554,749
494,214 554,849

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Mirren Marine Limited (Registered number: SC474440)

Balance Sheet - continued
30 April 2025


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 director and authorised for issue on 20 May 2025 and were signed by:





R S Doolan - Director


Mirren Marine Limited (Registered number: SC474440)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Mirren Marine Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 1 ) .

Mirren Marine Limited (Registered number: SC474440)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2024 - 1,085,255 1,085,255
Additions 25,204 332,041 357,245
Disposals - (333,584 ) (333,584 )
At 30 April 2025 25,204 1,083,712 1,108,916
DEPRECIATION
At 1 May 2024 - 333,644 333,644
Charge for year - 178,393 178,393
Eliminated on disposal - (71,777 ) (71,777 )
At 30 April 2025 - 440,260 440,260
NET BOOK VALUE
At 30 April 2025 25,204 643,452 668,656
At 30 April 2024 - 751,611 751,611

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 58,441 72,781
Other debtors 45,390 13,775
103,831 86,556

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 28,951 7,216
Trade creditors (2,417 ) 1,097
Taxation and social security 26,212 19,328
Other creditors 55,358 69,252
108,104 96,893

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts - 28,951