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REGISTERED NUMBER: 09573964 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

MIRO Capital Limited

MIRO Capital Limited (Registered number: 09573964)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MIRO Capital Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr D Castellani
Mr D Penna
Mr F Boaron





REGISTERED OFFICE: 16 Beaufort Court
Admirals Way
Docklands
London
E14 9XL





REGISTERED NUMBER: 09573964 (England and Wales)





ACCOUNTANTS: RBS Accountants Limited
16 Beaufort Court
Admirals Way
London
Docklands
London
E14 9XL

MIRO Capital Limited (Registered number: 09573964)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes €    €    €    €   
FIXED ASSETS
Property, plant and equipment 4 - -
Investments 5 10,701,462 8,505,404
10,701,462 8,505,404

CURRENT ASSETS
Debtors 6 2,700,988 2,969,200
Cash at bank 1,551,498 1,177,574
4,252,486 4,146,774
CREDITORS
Amounts falling due within one year 7 12,113,918 10,307,936
NET CURRENT LIABILITIES (7,861,432 ) (6,161,162 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,840,030

2,344,242

PROVISIONS FOR LIABILITIES 226,612 123,429
NET ASSETS 2,613,418 2,220,813

CAPITAL AND RESERVES
Called up share capital 136 136
Non-distributable reserves 8 679,835 34,756
Retained earnings 8 1,933,447 2,185,921
2,613,418 2,220,813

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

MIRO Capital Limited (Registered number: 09573964)

Balance Sheet - continued
31 March 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 Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:





Mr D Penna - Director


MIRO Capital Limited (Registered number: 09573964)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

MIRO Capital Limited 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.

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 as modified by the revaluation of certain assets.

Turnover
Revenue 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.
Computer equipment - 25% on cost

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.

Investments
Investments are included in the financial statements at market value.

3. EMPLOYEES AND DIRECTORS

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

MIRO Capital Limited (Registered number: 09573964)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
€   
COST
At 1 April 2024
and 31 March 2025 10,969
DEPRECIATION
At 1 April 2024
and 31 March 2025 10,969
NET BOOK VALUE
At 31 March 2025 -

5. FIXED ASSET INVESTMENTS
Other
investments
€   
COST OR VALUATION
At 1 April 2024 8,505,404
Additions 1,806,503
Revaluations 389,555
At 31 March 2025 10,701,462
NET BOOK VALUE
At 31 March 2025 10,701,462
At 31 March 2024 8,505,404

Cost or valuation at 31 March 2025 is represented by:

Other
investments
€   
Valuation in 2020 (19,586 )
Valuation in 2021 210,673
Valuation in 2022 (29,706 )
Valuation in 2023 (3,195 )
Valuation in 2024 358,706
Valuation in 2025 389,555
Cost 9,795,015
10,701,462

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
€    €   
Trade debtors - 269,200
Amounts owed by group undertakings 2,700,000 2,700,000
Other debtors 988 -
2,700,988 2,969,200

MIRO Capital Limited (Registered number: 09573964)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
€    €   
Trade creditors - 1,401
Amounts owed to group undertakings 5,802,073 5,723,244
Taxation and social security 150,262 94,038
Other creditors 6,161,583 4,489,253
12,113,918 10,307,936

8. RESERVES
Retained Non-distributable
earnings reserves Totals
€    €    €   

At 1 April 2024 2,185,921 34,756 2,220,677
Profit for the year 392,606 392,606
Gain / Loss on Investment
Revaluation (748,262 ) 748,261 (1 )
Deferred tax movement 103,182 (103,182 ) -
At 31 March 2025 1,933,447 679,835 2,613,282