0 01/07/2023 30/06/2024 2024-06-30 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2023-07-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 11170286 2023-07-01 2024-06-30 11170286 2024-06-30 11170286 2023-06-30 11170286 2022-07-01 2023-06-30 11170286 2023-06-30 11170286 2022-06-30 11170286 bus:RegisteredOffice 2023-07-01 2024-06-30 11170286 bus:Director1 2023-07-01 2024-06-30 11170286 core:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 11170286 core:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 11170286 core:WithinOneYear 2024-06-30 11170286 core:WithinOneYear 2023-06-30 11170286 core:ShareCapital 2024-06-30 11170286 core:ShareCapital 2023-06-30 11170286 core:RetainedEarningsAccumulatedLosses 2024-06-30 11170286 core:RetainedEarningsAccumulatedLosses 2023-06-30 11170286 core:ShareCapital 2022-06-30 11170286 core:RetainedEarningsAccumulatedLosses 2022-06-30 11170286 core:PreviouslyStatedAmount core:ShareCapital 2024-06-30 11170286 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 11170286 core:Non-currentFinancialInstruments 2024-06-30 11170286 core:Non-currentFinancialInstruments 2023-06-30 11170286 bus:SmallEntities 2023-07-01 2024-06-30 11170286 bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11170286 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 11170286 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11170286 bus:FullAccounts 2023-07-01 2024-06-30
Company registration number: 11170286
Miroma MSC Holdings Limited
Unaudited filleted financial statements
30 June 2024
Miroma MSC Holdings Limited
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Miroma MSC Holdings Limited
Directors and other information
Director Mr P Summers
Company number 11170286
Registered office Elsley Court
20-22 Great Titchfield Street
London
W1W 8BE
Miroma MSC Holdings Limited
Statement of financial position
30 June 2024
2024 2023
Note £ £ £ £
Fixed assets
Investments 4 231 231
_______ _______
231 231
Current assets
Debtors 5 1,000 1,000
_______ _______
1,000 1,000
Creditors: amounts falling due
within one year 6 ( 383) ( 283)
_______ _______
Net current assets 617 717
_______ _______
Total assets less current liabilities 848 948
_______ _______
Net assets 848 948
_______ _______
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account ( 152) ( 52)
_______ _______
Shareholder funds 848 948
_______ _______
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 03 March 2025 , and are signed on behalf of the board by:
Mr P Summers
Director
Company registration number: 11170286
Miroma MSC Holdings Limited
Statement of changes in equity
Year ended 30 June 2024
Called up share capital Profit and loss account Total
£ £ £
At 1 July 2022 1,000 ( 26) 974
Loss for the year ( 26) ( 26)
_______ _______ _______
Total comprehensive income for the year - ( 26) ( 26)
_______ _______ _______
At 30 June 2023 and 1 July 2023 1,000 ( 52) 948
Loss for the year ( 100) ( 100)
_______ _______ _______
Total comprehensive income for the year - ( 100) ( 100)
_______ _______ _______
At 30 June 2024 1,000 ( 152) 848
_______ _______ _______
Miroma MSC Holdings Limited
Notes to the financial statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4. Investments
Shares in group undertakings and participating interests Total
£ £
Cost
At 1 July 2023 and 30 June 2024 231 231
_______ _______
Impairment
At 1 July 2023 and 30 June 2024 - -
_______ _______
Carrying amount
At 30 June 2024 231 231
_______ _______
At 30 June 2023 231 231
_______ _______
5. Debtors
2024 2023
£ £
Other debtors 1,000 1,000
_______ _______
6. Creditors: amounts falling due within one year
2024 2023
£ £
Other creditors 383 283
_______ _______
7. Controlling party
The Company is controlled by In The Loop Ltd, a company incorporated in Jersey. The registered office address for In The Loop Ltd is 15 Esplanade St Helier Jersey JE1 1RB.