REGISTERED NUMBER: 15195794 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 MARCH 2025

FOR

E MIARIS SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr E. S. Miaris

SECRETARY:

Mr E. S. Miaris

REGISTERED OFFICE:

128 Stoke Lane

Westbury-on-Trym

Bristol

BS9 3RJ

REGISTERED NUMBER:

15195794 (England and Wales)

ACCOUNTANTS:

LARKOS & PARTNERS

128 STOKE LANE

WESTBURY ON TRYM

BRISTOL

BS9 3RJ

FIXED ASSETS

Tangible assets

4

23,434

24,996

CURRENT ASSETS

Stocks

5

410

1,240

Debtors

6

508

253

Cash at bank

43,776

43,791

44,694

45,284

CREDITORS

Amounts falling due within one year

7

45,110

50,516

NET CURRENT LIABILITIES

(416

)

(5,232

)

TOTAL ASSETS LESS CURRENT LIABILITIES

23,018

19,764

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

9

22,018

18,764

SHAREHOLDERS' FUNDS

23,018

19,764

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

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

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 the director and authorised for issue on 27 October 2025 and were signed by:

Mr E. S. Miaris - Director

1.	STATUTORY INFORMATION

E Miaris Services 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.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on 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.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 November 2024

and 31 March 2025

21,860

7,986

29,846

DEPRECIATION

At 1 November 2024

3,552

1,298

4,850

Charge for period

1,144

418

1,562

At 31 March 2025

4,696

1,716

6,412

NET BOOK VALUE

At 31 March 2025

17,164

6,270

23,434

At 31 October 2024

18,308

6,688

24,996

5.

STOCKS

31/3/25

31/10/24

£

£

Stocks

410

1,240

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/10/24

£

£

Prepayments

508

253

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/10/24

£

£

Corporation Tax

375

-

Other creditors

-

8,414

Directors' current accounts

43,505

40,094

Accrued expenses

1,230

2,008

45,110

50,516

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/10/24

value:

£

£

400

Ordinary A

1

400

400

600

Ordinary B

1

600

600

1,000

1,000

9.

RESERVES

Retained

earnings

£

At 1 November 2024

18,764

Profit for the period

3,754

Dividends

(500

)

At 31 March 2025

22,018