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Company Registration No. SC713229 (Scotland)
DEMIRA LTD Unaudited accounts for the year ended 31 October 2025
DEMIRA LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DEMIRA LTD Company Information for the year ended 31 October 2025
Director
Dr krupa Muni
Company Number
SC713229 (Scotland)
Registered Office
NEW GRIND AITHSETTER CUNNINGSBURGH SHETLAND ZE2 9HG SCOTLAND
Accountants
MAP Accounting Limited 26 Oakfield Avenue Harrow HA3 8TJ
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DEMIRA LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
4
253,865
211,000
Cash at bank and in hand
1,769
2,301
255,634
213,301
Creditors: amounts falling due within one year
5
(26,857)
(99,578)
Net current assets
228,777
113,723
Total assets less current liabilities
228,777
113,723
Creditors: amounts falling due after more than one year
6
(80,158)
(9,585)
Net assets
148,619
104,138
Capital and reserves
Called up share capital
1
1
Profit and loss account
148,618
104,137
Shareholders' funds
148,619
104,138
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 February 2026 and were signed on its behalf by
Dr krupa Muni Director Company Registration No. SC713229
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DEMIRA LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
DEMIRA LTD is a private company, limited by shares, registered in Scotland, registration number SC713229. The registered office is NEW GRIND AITHSETTER, CUNNINGSBURGH, SHETLAND, ZE2 9HG, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Other debtors
253,865
211,000
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
17,008
Taxes and social security
25,357
81,070
Accruals
1,500
1,500
26,857
99,578
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
69,830
9,585
Other creditors
10,328
-
80,158
9,585
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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