REGISTERED NUMBER: 06442201 (England and Wales)

MIRUS DESIGN & BUILD LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A K Smith

SECRETARY:

Mrs K E Smith

REGISTERED OFFICE:

Unit 1 Bourton Link

Bourton Industrial Park

Bourton on the Water

Cheltenham

Gloucestershire

GL54 2HQ

REGISTERED NUMBER:

06442201 (England and Wales)

ACCOUNTANTS:

Charles Lovell & Co Limited

Chartered Certified Accountants

and Statutory Auditors

8 Church Green East

Redditch

Worcestershire

B98 8BP

CURRENT ASSETS

Cash at bank

100

100

CREDITORS

Amounts falling due within one year

4

6,991

6,237

NET CURRENT LIABILITIES

(6,891

)

(6,137

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(6,891

)

(6,137

)

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

(6,993

)

(6,239

)

(6,891

)

(6,137

)

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 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 and authorised for issue on 17 December 2025 and were signed by:

A K Smith - Director

1.	STATUTORY INFORMATION

Mirus Design & Build Ltd 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.

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.

Going concern

As at the year end an amount of £6,103 (2024 £5,263) was due to Mirus Construction Limited, a company controlled by the director Mr A Smith. The director has confirmed that this debt will not be repaid to the detriment of other creditors and also that he will continue to support the company for the foreseeable future. The accounts have therefore been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

420

840

Other creditors

6,571

5,397

6,991

6,237