Miravista Limited 03766687 true 2024-06-01 2025-05-31 2025-05-31 The principal activity of the company is consultancy Digita Accounts Production Advanced 6.30.9574.0 true Mr Graham Hart Mrs Jill Rozanne Hart true 03766687 2024-06-01 2025-05-31 03766687 2025-05-31 03766687 core:RetainedEarningsAccumulatedLosses 2025-05-31 03766687 core:ShareCapital 2025-05-31 03766687 core:CurrentFinancialInstruments 2025-05-31 03766687 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 03766687 bus:FRS102 2024-06-01 2025-05-31 03766687 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 03766687 bus:FullAccounts 2024-06-01 2025-05-31 03766687 bus:RegisteredOffice 2024-06-01 2025-05-31 03766687 bus:CompanySecretary1 2024-06-01 2025-05-31 03766687 bus:Director2 2024-06-01 2025-05-31 03766687 bus:EntityNoLongerTradingButTradedInPast 2024-06-01 2025-05-31 03766687 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03766687 countries:UnitedKingdom 2024-06-01 2025-05-31 03766687 2023-06-01 2024-05-31 03766687 2024-05-31 03766687 core:RetainedEarningsAccumulatedLosses 2024-05-31 03766687 core:ShareCapital 2024-05-31 03766687 core:CurrentFinancialInstruments 2024-05-31 03766687 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 03766687 core:CostValuation 2024-05-31 iso4217:GBP xbrli:pure

Registration number: 03766687

Miravista Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

Miravista Limited

(Registration number: 03766687)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 3 | 100 | 100
Creditors: Amounts falling due within one year |  | (17,683) | (17,683)
Net liabilities |  | (17,583) | (17,583)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | (17,683) | (17,683)
Total equity |  | (17,583) | (17,583)

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 9 February 2026

......................................... Mr Graham Hart Director

Miravista Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
2/4 Ash Lane
Rustington
West Sussex
BN16 3BZ
United Kingdom

These financial statements were authorised for issue by the director on 9 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in Sterling, which is also the company's functional currency. The financial statements are rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Miravista Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Investments

| 2025 £ | 2024 £
Investments in associates | 100 | 100
| 100 | 100

Associates | £
Cost
At 1 June 2024 | 100
Provision
Carrying amount
At 31 May 2025 | 100
At 31 May 2024 | 100

Miravista Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Other borrowings | 17,683 | 17,683
| 17,683 | 17,683

5 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).