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Logo On Report
Registered Number: 03552505
England and Wales

 

 

 

MURANO EYEWEAR LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 May 2024

End date: 30 April 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Murano Eyewear Limited for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Murano Eyewear Limited for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Murano Eyewear Limited , as a body, in accordance with the terms of our engagement letter dated 06 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Murano Eyewear Limited and state those matters that we have agreed to state to the Board of Directors of Murano Eyewear Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Murano Eyewear Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Murano Eyewear Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Murano Eyewear Limited. You consider that Murano Eyewear Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Murano Eyewear Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
06 June 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 1,084    1,274 
1,084    1,274 
Current assets      
Stocks 47,800    90,210 
Debtors 7,329    20,719 
Investments 65,401    62,303 
Cash at bank and in hand 53,809    133,725 
174,339    306,957 
Creditors: amount falling due within one year 2,394    (65,815)
Net current assets 176,733    241,142 
 
Total assets less current liabilities 177,817    242,416 
Provisions for liabilities (206)   (242)
Net assets 177,611    242,174 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 177,609    242,172 
Shareholders' funds 177,611    242,174 
 


For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 06 June 2025 and were signed by:


-------------------------------
Alberto Da Rin D'Iseppo
Director
2
General Information
Murano Eyewear Limited is a private company, limited by shares, registered in England and Wales, registration number 03552505, registration address 25 Cartmel Drive , Burnley, BB12 8UX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 4).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 May 2024 3,796    3,832    7,628 
Additions    
Disposals    
At 30 April 2025 3,796    3,832    7,628 
Depreciation
At 01 May 2024 2,680    3,674    6,354 
Charge for year 38    152    190 
On disposals    
At 30 April 2025 2,718    3,826    6,544 
Net book values
Closing balance as at 30 April 2025 1,078    6    1,084 
Opening balance as at 01 May 2024 1,116    158    1,274 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
2 Class A shares of £1.00 each  
 

3