REGISTERED NUMBER: SC206178 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

LEMIRL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Robert James Miller

Jean Kedar Reid

SECRETARY:

Robert James Miller

REGISTERED OFFICE:

The Bothy

No.3 Cockenzie Steading

Dalry

Ayrshire

KA24 4ET

REGISTERED NUMBER:

SC206178 (Scotland)

ACCOUNTANTS:

Stewart Gilmour & Co.

Chartered Accountants

24 Beresford Terrace

Ayr

KA7 2EG

BANKERS:

Royal Bank of Scotland

Irvine (B) Branch

69 High Street

Irvine

Ayrshire

KA12 0AL

FIXED ASSETS

Tangible assets

4

1,295

1,718

CURRENT ASSETS

Debtors

5

90,209

90,209

Cash at bank

189,947

39,008

280,156

129,217

CREDITORS

Amounts falling due within one year

6

67,488

34,096

NET CURRENT ASSETS

212,668

95,121

TOTAL ASSETS LESS CURRENT LIABILITIES

213,963

96,839

PROVISIONS FOR LIABILITIES

246

307

NET ASSETS

213,717

96,532

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

213,617

96,432

SHAREHOLDERS' FUNDS

213,717

96,532

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

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

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 16 December 2025 and were signed on its behalf by:

Robert James Miller - Director

1.	STATUTORY INFORMATION

Lemirl Limited is a private company, limited by shares , registered in Scotland. 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.

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

-

20% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2024

100

46,000

46,100

Disposals

(100

)

-

(100

)

At 31 May 2025

-

46,000

46,000

DEPRECIATION

At 1 June 2024

-

44,382

44,382

Charge for year

-

323

323

At 31 May 2025

-

44,705

44,705

NET BOOK VALUE

At 31 May 2025

-

1,295

1,295

At 31 May 2024

100

1,618

1,718

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

90,209

90,209

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

37,221

-

Other creditors

30,267

34,096

67,488

34,096

The former director's loan account balance at 31 May 2025 and 31 May 2024 was due to the Estate of the late James Miller, who died on 26 September 2018.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	ULTIMATE CONTROLLING PARTY

The Executors of the late James Miller are the ultimate controlling party.