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Registered number: 11495322 MIOD LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
MIOD LIMITED REGISTERED NUMBER:11495322
BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | - |  | 163,266
|  |  | - |  | 163,266
Current assets |  |  |  |  |
Cash at bank and in hand |  | 28,165 |  | 22,762 |
|  | 28,165 |  | 22,762 |
Creditors: amounts falling due within one year | 5 | (39,531) |  | (79,457) |
Net current liabilities |  |  | (11,366) |  | (56,695)
Total assets less current liabilities |  |  | (11,366) |  | 106,571
Creditors: amounts falling due after more than one year | 6 |  | - |  | (63,564)
Net (liabilities)/assets |  |  | (11,366) |  | 43,007
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (11,466) |  | 42,907
|  |  | (11,366) |  | 43,007
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MIOD LIMITED REGISTERED NUMBER:11495322
BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 May 2026.
___________________________ Jonathan O'Donovan
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
MIOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Miod Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, NW10 3JE. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in sterling, which is the functional currency of the company. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
| 2.2 | Going concern
The company continues to be supported by its group undertakings for a period of not less than 12 months from the date of approval of the financial statements. The directors consider that it is appropriate to prepare the financial statements on the going concern basis which assumes that the company will continue in operational existence for the foreseeable future.
| 2.3 | Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
MIOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2. Accounting policies (continued)
| 2.7 | Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss. Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.
| 2.8 | Cash and cash equivalents
Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Freehold investment property
|  | £
| At 1 September 2024 | 163,266
| Disposals | (163,266)
| At 31 August 2025 | -
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 3,000
| Corporation tax | - | 6,731
| Director's Loan Account | 35,931 | 66,126
| Accruals | 3,600 | 3,600
|  | 39,531 | 79,457
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MIOD LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 63,564
|  | - | 63,564
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Post balance sheet events
There were no events since the year end which materially affected the company.
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