Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 16 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC795363 A R Adams P C Adams C J Wright the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC795363 2024-12-31 SC795363 2025-12-31 SC795363 2025-01-01 2025-12-31 SC795363 frs-core:CurrentFinancialInstruments 2025-12-31 SC795363 frs-core:PlantMachinery 2025-12-31 SC795363 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC795363 frs-core:PlantMachinery 2024-12-31 SC795363 frs-core:ShareCapital 2025-12-31 SC795363 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC795363 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC795363 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC795363 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC795363 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC795363 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC795363 1 2025-01-01 2025-12-31 SC795363 frs-bus:Director1 2025-01-01 2025-12-31 SC795363 frs-bus:Director2 2025-01-01 2025-12-31 SC795363 frs-bus:Director3 2025-01-01 2025-12-31 SC795363 frs-countries:Scotland 2025-01-01 2025-12-31 SC795363 2024-01-15 SC795363 2024-12-31 SC795363 2024-01-16 2024-12-31 SC795363 frs-core:CurrentFinancialInstruments 2024-12-31 SC795363 frs-core:ShareCapital 2024-12-31 SC795363 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC795363
Mirrin Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors A R Adams
P C Adams
C J Wright
Company Number SC795363
Registered Office Hawthorn Bar
145 Holburn Street
Aberdeen
Aberdeenshire
AB10 6BN
Page 1
Page 2
Balance Sheet
Registered number: SC795363
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,358 29,862
23,358 29,862
CURRENT ASSETS
Debtors 5 128,564 81,143
Cash at bank and in hand 2,611 16,422
131,175 97,565
Creditors: Amounts Falling Due Within One Year 6 (150,084 ) (114,476 )
NET CURRENT ASSETS (LIABILITIES) (18,909 ) (16,911 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,449 12,951
NET ASSETS 4,449 12,951
CAPITAL AND RESERVES
Called up share capital 7 3 3
Profit and Loss Account 4,446 12,948
SHAREHOLDERS' FUNDS 4,449 12,951
Page 2
Page 3
For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
P C Adams
Director
11th September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Mirrin Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC795363 . The registered office is Hawthorn Bar, 145 Holburn Street, Aberdeen, Aberdeenshire, AB10 6BN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Plant & Machinery 5 year straight line
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
2.7. Pensions
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. Average Number of Employees
Average number of employees, including directors, during the period was 6 (2024: 9)
6 9
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Page 5
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2025 32,518
As at 31 December 2025 32,518
Depreciation
As at 1 January 2025 2,656
Provided during the period 6,504
As at 31 December 2025 9,160
Net Book Value
As at 31 December 2025 23,358
As at 1 January 2025 29,862
5. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Trade debtors 441 57,327
Amounts owed by participating interests 116,975 13,134
Other debtors 11,148 10,682
128,564 81,143
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors 27,207 47,368
Amounts owed to group undertakings 90,728 14,746
Other creditors 28,906 21,443
Taxation and social security 3,243 30,919
150,084 114,476
7. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 3 3
8. Ultimate Controlling Party
The company's ultimate controlling party are the directors .
Page 5