MIYUN SUBS LIMITED


Directors	Tuomas Juhani Latti
	Daljit Singh Nahil


Registered Address	12 The Firs
	Coventry
	CV5 6QD


Registered Number	12062968 (England and Wales)

Balance Sheet as at
30 April 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		416
			-		416
Current assets
Debtors	5	-		8,430
Cash at bank and on hand		100		142,800
		100		151,230
Creditors amounts falling due within one year	6	-		(138,183)
Net current assets (liabilities)			100		13,047
Total assets less current liabilities			100		13,463
Net assets			100		13,463
Capital and reserves
Called up share capital			100		100
Profit and loss account			-		13,363
Shareholders' funds			100		13,463

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2025, and are signed on its behalf by:

Daljit Singh Nahil
Director
Registered Company No. 12062968

MIYUN SUBS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 May 24	1,023	1,023
Disposals	(1,023)	(1,023)
Depreciation and impairment
At 01 May 24	607	607
On disposals	(607)	(607)
Net book value
At 30 April 25	-	-
At 30 April 24	416	416

4.	Stocks

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	5,608
Other debtors	-	2,822
Total	-	8,430

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	75,923
Taxation and social security	-	13,376
Other creditors	-	48,884
Total	-	138,183


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Directors advances, credits and guarantees
	At the year-end, the Director Loan account balance is Nil (2024: £48,884)