MIRACLE YEAR LIMITED


Directors	COLQUHOUN, Sarah
	RAMSAY, Jordan Spencer


Registered Address	Unit 26, Trinity Shopping Centre
	155 Union Street
	Aberdeen
	AB11 6BE


Registered Number	SC558893 (Scotland)

Balance Sheet as at
30 October 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Debtors	4	33,300		12,354
Cash at bank and on hand		4,687		1,261
		37,987		13,615
Creditors amounts falling due within one year	5	(14,419)		(795)
Net current assets (liabilities)			23,568		12,820
Total assets less current liabilities			23,568		12,820
Creditors amounts falling due after one year	6		(1,389)		(1,794)
Net assets			22,179		11,026
Capital and reserves
Called up share capital			10		10
Profit and loss account			22,169		11,016
Shareholders' funds			22,179		11,026

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their 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.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 July 2026, and are signed on its behalf by:

COLQUHOUN, Sarah
Director
Registered Company No. SC558893

MIRACLE YEAR LIMITED

Notes to the Financial Statements
for the year ended 30 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 31 October 24	2,741	2,741
At 30 October 25	2,741	2,741
Depreciation and impairment
At 31 October 24	2,741	2,741
At 30 October 25	2,741	2,741
Net book value
At 30 October 25	-	-
At 30 October 24	-	-

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	16,105	11,400
Other debtors	17,195	954
Total	33,300	12,354

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,681	-
Bank borrowings and overdrafts	9,860	468
Taxation and social security	2,699	127
Accrued liabilities and deferred income	179	200
Total	14,419	795


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,389	1,794
Total	1,389	1,794