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Registered Number: 03271869
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 October 2025

for

MIRINDA LIMITED

Chartered Accountant's report to the board of directors on the preparation of the unaudited statutory accounts of Mirinda Limited for the year ended 31 October 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mirinda Limited for the year ended 31 October 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations.

This report is made solely to the Board of Directors of Mirinda Limited, as a body, in accordance with the terms of our engagement letter dated 01/04/2018. Our work has been undertaken solely to prepare for your approval the financial statements of Mirinda Limited and state those matters that we have agreed to state to the Board of Directors of Mirinda Limited, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mirinda Limited and its Board of Directors as a body, for our work or for this report.

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

We have not been instructed to carry out an audit or a review of the financial statements of Mirinda 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 statutory financial statements.



....................................................

KWSR & CO LTD

136 Merton High Street
London
SW19 1BA
29 June 2026
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 69,020    86,275 
69,020    86,275 
Current assets      
Cash at bank and in hand 1,599    64 
Creditors: amount falling due within one year (16,514)   (15,499)
Net current assets (14,915)   (15,435)
 
Total assets less current liabilities 54,105    70,840 
Creditors: amount falling due after more than one year (3,250)   (5,716)
Net assets 50,855    65,124 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 50,755    65,024 
Shareholders' funds 50,855    65,124 
 


For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 29 June 2026 and were signed on its behalf by:


-------------------------------
Suhel Ahmed Khan
Director
2
General Information
Mirinda Limited is a private company, limited by shares, registered in England and Wales, registration number 03271869, registration address 160 Thornbury Road, Isleworth, Middlesex, TW7 4QG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 November 2024 9,195    372,642    381,837 
Additions    
Disposals    
At 31 October 2025 9,195    372,642    381,837 
Depreciation
At 01 November 2024 8,968    286,594    295,562 
Charge for year 45    17,210    17,255 
On disposals    
At 31 October 2025 9,013    303,804    312,817 
Net book values
Closing balance as at 31 October 2025 182    68,838    69,020 
Opening balance as at 01 November 2024 227    86,048    86,275 


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3