REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MIRICAL EMBLEMS LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Notes to the Financial Statements

4

Chartered Certified Accountant's Report

7

DIRECTOR:

J L Dul

SECRETARY:

J L Dul

REGISTERED OFFICE:

The EPIcentre

Mansfield Road

Blidworth

Nottinghamshire

NG21 0LR

REGISTERED NUMBER:

02842351 (England and Wales)

ACCOUNTANT:

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Manufacturers of emblems and labels.

DIRECTOR

J L Dul held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J L Dul - Director

6 May 2026

FIXED ASSETS

Intangible assets

4

7,903

9,013

Tangible assets

5

399,615

451,215

407,518

460,228

CURRENT ASSETS

Stocks

259,992

224,635

Debtors

6

640,256

627,761

Cash at bank and in hand

1,509,429

1,661,055

2,409,677

2,513,451

CREDITORS

Amounts falling due within one year

7

230,333

201,992

NET CURRENT ASSETS

2,179,344

2,311,459

TOTAL ASSETS LESS CURRENT LIABILITIES

2,586,862

2,771,687

PROVISIONS FOR LIABILITIES

63,228

75,248

NET ASSETS

2,523,634

2,696,439

CAPITAL AND RESERVES

Called up share capital

60,000

60,000

Retained earnings

2,463,634

2,636,439

2,523,634

2,696,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 May 2026 and were signed by:

J L Dul - Director

1.	STATUTORY INFORMATION

Mirical Emblems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 5 - 33.3% Straight line

Motor vehicles - 10 - 33.3% Straight line

Computer equipment - 25 - 33.3% Straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 50 (2024 - 51 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

32,373

Disposals

(20,974

)

At 31 December 2025

11,399

AMORTISATION

At 1 January 2025

23,360

Charge for year

1,110

Eliminated on disposal

(20,974

)

At 31 December 2025

3,496

NET BOOK VALUE

At 31 December 2025

7,903

At 31 December 2024

9,013

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

1,572,053

Additions

130,422

Disposals

(132,676

)

At 31 December 2025

1,569,799

DEPRECIATION

At 1 January 2025

1,120,838

Charge for year

160,523

Eliminated on disposal

(111,177

)

At 31 December 2025

1,170,184

NET BOOK VALUE

At 31 December 2025

399,615

At 31 December 2024

451,215

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

404,449

427,348

Amounts owed by group undertakings

57,726

79,204

Other debtors

178,081

121,209

640,256

627,761

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

148,718

78,798

Taxation and social security

50,137

77,857

Other creditors

31,478

45,337

230,333

201,992

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Mirical Emblems Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Mirical Emblems Limited in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Mirical Emblems Limited and state those matters that I have agreed to state to the director of Mirical Emblems Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its director for my work or for this report.

It is your duty to ensure that Mirical Emblems 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 loss of Mirical Emblems Limited. You consider that Mirical Emblems Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Mirical Emblems Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

6 May 2026