Miramira Beauty Limited

	Page
Company Information	1
Director's Report	2
Accountant's Report	3
Profit and Loss Account	4
Balance Sheet	5—6
Notes to the Financial Statements	7—9

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Company No. 08674415

Director's Report For The Year Ended 30 September 2025

Director's Report

The director presents her report and the financial statements for the year ended 30 September 2025.

Directors

The director who held office during the year were as follows:

Mrs K Franks

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

This report has 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.

On behalf of the board

Mrs K Franks

Director

8th April 2026

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Miramira Beauty Limited

Accountant's Report

For The Year Ended 30 September 2025

Accountant's Report

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Miramira Beauty Limited for the year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Miramira Beauty Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Miramira Beauty Limited , as a body, in accordance with the terms of our engagement letter dated 11 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of Miramira Beauty Limited and state those matters that we have agreed to state to the director of Miramira Beauty Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Miramira Beauty Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Miramira Beauty Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Miramira Beauty Limited . You consider that Miramira Beauty Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Miramira Beauty Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

8th April 2026

Stephen Hill Partnership Ltd

Chartered Accountants (ICAEW)

139-141 Watling Street

Gillingham

Kent

ME7 2YY

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Miramira Beauty Limited

Profit and Loss Account

For The Year Ended 30 September 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		272,944	256,476
Cost of sales		(24,087 )	(31,872 )

GROSS PROFIT		248,857	224,604

Administrative expenses		(255,038 )	(223,645 )

OPERATING (LOSS)/PROFIT		(6,181 )	959
Interest payable and similar charges		(1,613 )	(1,800 )

LOSS BEFORE TAXATION		(7,794 )	(841 )
Tax on Loss		(115 )	341

LOSS AFTER TAXATION BEING LOSS FOR THE FINANCIAL YEAR		(7,909 )	(500 )

The notes on pages 7 to 9 form part of these financial statements.

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Miramira Beauty Limited

Balance Sheet

As At 30 September 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,743		3,340

			3,743		3,340
CURRENT ASSETS
Stocks	5	1,754		3,044
Debtors	6	10,442		6,491
Cash at bank and in hand		2,925		12,781

		15,121		22,316
Creditors: Amounts Falling Due Within One Year	7	(59,599 )		(53,598 )

NET CURRENT ASSETS (LIABILITIES)			(44,478 )		(31,282 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(40,735 )		(27,942 )

Creditors: Amounts Falling Due After More Than One Year	8		(18,772 )		(23,771 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(711 )		(596 )

NET LIABILITIES			(60,218 )		(52,309 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(60,219 )		(52,310 )

SHAREHOLDERS' FUNDS			(60,218)		(52,309)

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Miramira Beauty Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

On behalf of the board

Mrs K Franks

Director

8th April 2026

The notes on pages 7 to 9 form part of these financial statements.

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Miramira Beauty Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Miramira Beauty Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08674415 . The registered office is 139-141 Watling Street, Gillingham, Kent, ME7 2YY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The accounts have been prepared on the basis of going concern. This basis may not be appropriate because the company had, at 30 September 2025, net liabilities of £60,218 (2024: £52,309). The validity of the going concern basis is dependent upon the continued support of the company's director and ordinary creditors.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Plant & Machinery	20% on reducing balance
Fixtures & Fittings	20% on reducing balance
Computer Equipment	20% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

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Miramira Beauty Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Cash and cash equivalents

Cash is represented by cash and deposits with financial institutions.

2.10. Creditors

Short term creditors are measured at the transaction price.

2.11. Debtors

Short term debtors are measured at the transaction price, less any impairment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	6,758	4,160	3,622	14,540
Additions	-	1,337	-	1,337

As at 30 September 2025	6,758	5,497	3,622	15,877

Depreciation
As at 1 October 2024	5,538	2,717	2,945	11,200
Provided during the period	244	555	135	934

As at 30 September 2025	5,782	3,272	3,080	12,134

...CONTINUED

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Miramira Beauty Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	976	2,225	542	3,743

As at 1 October 2024	1,220	1,443	677	3,340

5. Stocks

	2025	2024
	£	£
Stock	1,754	3,044

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,638	-
Other debtors	6,804	6,491

	10,442	6,491

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	6,304	2,989
Bank loans and overdrafts	4,885	4,655
Other creditors	26,611	26,917
Taxation and social security	21,799	19,037

	59,599	53,598

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	18,772	23,771

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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Director	Mrs K Franks

Secretary	Mr J Franks

Company Number	08674415

Registered Office	139-141 Watling Street
	Gillingham
	Kent
	ME7 2YY

Accountants	Stephen Hill Partnership Ltd
	Chartered Accountants (ICAEW)
	139-141 Watling Street
	Gillingham
	Kent
	ME7 2YY