Company Registration No. SC579917 (Scotland)
MIRCOMONDI LIMITED
Unaudited accounts
for the year ended 31 October 2025
MIRCOMONDI LIMITED
Unaudited accounts
Contents
MIRCOMONDI LIMITED
Company Information
for the year ended 31 October 2025
Directors
Giulia Imondi
Mirco Santamaria
Company Number
SC579917 (Scotland)
Registered Office
Anselmos
36 Hillfoot Street
DUNOON
Argyll
PA23 7DT
United Kingdom
MIRCOMONDI LIMITED
Statement of financial position
as at 31 October 2025
Intangible assets
6,509
9,718
Tangible assets
19,063
20,541
Cash at bank and in hand
15,276
9,557
Creditors: amounts falling due within one year
(57,343)
(51,662)
Net current liabilities
(39,037)
(39,500)
Total assets less current liabilities
(13,465)
(9,241)
Creditors: amounts falling due after more than one year
-
(7,316)
Provisions for liabilities
Deferred tax
(2,815)
(2,208)
Net liabilities
(16,280)
(18,765)
Called up share capital
100
100
Profit and loss account
(16,380)
(18,865)
Shareholders' funds
(16,280)
(18,765)
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 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 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 of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by
Giulia Imondi
Director
Company Registration No. SC579917
MIRCOMONDI LIMITED
Notes to the Accounts
for the year ended 31 October 2025
MIRCOMONDI LIMITED is a private company, limited by shares, registered in Scotland, registration number SC579917. The registered office is Anselmos, 36 Hillfoot Street, DUNOON, Argyll, PA23 7DT, United Kingdom.
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.
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.
The accounts have been prepared in accordance with the provisions of FRS 102, the Financial Reporting Standard applicable in the UK and Northern Ireland applicable to small entities.
The directors have considered the impact of Covid - 19 and concluded that the entity is a going concern and assets are carried at fair value.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Goodwill is amortised at 10% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
No government grants were received during this financial year.
MIRCOMONDI LIMITED
Notes to the Accounts
for the year ended 31 October 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
6,100
9,164
Trade creditors
4,177
4,324
Taxes and social security
2,018
1,563
Loans from directors
33,152
28,686
7
Creditors: amounts falling due after more than one year
2025
2024
MIRCOMONDI LIMITED
Notes to the Accounts
for the year ended 31 October 2025
8
Average number of employees
During the year the average number of employees was 6 (2024: 6).