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MIRACLE YEAR LIMITED

Registered Number
SC558893
(Scotland)

Unaudited Financial Statements for the Year ended
30 October 2024

MIRACLE YEAR LIMITED
Company Information
for the year from 31 October 2023 to 30 October 2024

Directors

COLQUHOUN, Sarah
RAMSAY, Jordan Spencer

Registered Address

Unit 26, Trinity Shopping Centre
155 Union Street
Aberdeen
AB11 6BE

Registered Number

SC558893 (Scotland)
MIRACLE YEAR LIMITED
Balance Sheet as at
30 October 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors12,26713,534
Cash at bank and on hand1,261648
13,52814,182
Creditors amounts falling due within one year4(709)(1,223)
Net current assets (liabilities)12,81912,959
Total assets less current liabilities12,81912,959
Creditors amounts falling due after one year5(1,794)(2,107)
Net assets11,02510,852
Capital and reserves
Called up share capital1010
Profit and loss account11,01510,842
Shareholders' funds11,02510,852
The financial statements were approved and authorised for issue by the Board of Directors on 9 July 2025, and are signed on its behalf by:
COLQUHOUN, Sarah
Director
Registered Company No. SC558893
MIRACLE YEAR LIMITED
Notes to the Financial Statements
for the year ended 30 October 2024

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

20242023
Average number of employees during the year00
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 31 October 232,7412,741
At 30 October 242,7412,741
Depreciation and impairment
At 31 October 232,7412,741
At 30 October 242,7412,741
Net book value
At 30 October 24--
At 30 October 23--
4.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts468560
Taxation and social security41193
Accrued liabilities and deferred income200470
Total7091,223
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

2024

2023

££
Bank borrowings and overdrafts1,7942,107
Total1,7942,107