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frs-bus:Original frs-countries:Asia 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-countries:RestWorldOutsideUK 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:HighestPaidDirector 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:PrivateLimitedCompanyLtd 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:CompanyLimitedByGuarantee 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:LimitedLiabilityPartnershipLLP 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:FullAccounts 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:FilletedAccounts 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:AbridgedAccounts 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:FRS102 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:MediumEntities 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:SmallEntities 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:EntityHasNeverTraded 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:Audited 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:AuditExempt-NoAccountantsReport 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:AuditExemptWithAccountantsReport 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:LargeCompaniesRegimeForAccounts 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:SmallCompaniesRegimeForAccounts 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass1 2021-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass1 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass2 2021-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass2 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass3 2021-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass3 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass4 2021-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass4 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass5 2021-02-28 01425839 frs-bus:Original frs-bus:OrdinaryShareClass5 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass1 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass1 2021-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass1 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass2 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass2 2021-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass2 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass3 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass3 2021-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass3 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass4 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass4 2021-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass4 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass5 2021-02-28 01425839 frs-bus:Original frs-bus:PreferenceShareClass5 2022-02-28 01425839 frs-bus:Original 1 2021-03-01 2022-02-28 01425839 frs-bus:Original 1 2022-02-28 01425839 frs-bus:Original 1 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:LeasedAssets 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:OwnedAssets 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrencyRisk 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:MarketRisk 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:InterestRateRisk 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:DeferredTaxation 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:DeferredTaxation 2021-02-28 01425839 frs-bus:Original frs-core:DeferredTaxation 2022-02-28 01425839 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2021-02-28 01425839 frs-bus:Original frs-core:OtherProvisionsContingentLiabilities 2022-02-28 01425839 frs-bus:Original frs-core:ProvisionsDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:OtherDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:AcceleratedTaxDepreciationDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:TaxLossesCarry-forwardsDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-02-28 01425839 frs-bus:Original frs-core:Provisions 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:Provisions 2021-02-28 01425839 frs-bus:Original frs-core:Provisions 2022-02-28 01425839 frs-bus:Original frs-core:Provisions 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:Provisions 2021-02-28 01425839 frs-bus:Original frs-core:Provisions 2022-02-28 01425839 frs-bus:Original frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:RevaluationInvestmentPropertyDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:OtherPost-employmentBenefitsDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:Share-basedPaymentsDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:TaxCreditsDeferredTax 2022-02-28 01425839 frs-bus:Original frs-core:CostValuation 2021-02-28 01425839 frs-bus:Original frs-core:AdditionsToInvestments 2022-02-28 01425839 frs-bus:Original frs-core:DisposalsRepaymentsInvestments 2022-02-28 01425839 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-02-28 01425839 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-02-28 01425839 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments 2022-02-28 01425839 frs-bus:Original frs-core:CostValuation 2022-02-28 01425839 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2021-02-28 01425839 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-02-28 01425839 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-02-28 01425839 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-02-28 01425839 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-02-28 01425839 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 01425839 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-02-28 01425839 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments 2022-02-28 01425839 frs-bus:Original frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ListedExchangeTraded 2021-02-28 01425839 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2021-02-28 01425839 frs-bus:Original frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:CostValuation frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-02-28 01425839 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:UnlistedNon-exchangeTraded 2021-02-28 01425839 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-02-28 01425839 frs-bus:Original frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-02-28 01425839 frs-bus:Original frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-02-28 01425839 frs-bus:Original dpl-frs:CostSales 2021-03-01 2022-02-28 01425839 frs-bus:Original dpl-frs:CostSales 2021-02-28 01425839 frs-bus:Original dpl-frs:CostSales 2022-02-28 01425839 frs-bus:Original dpl-frs:DistributionCosts 2021-03-01 2022-02-28 01425839 frs-bus:Original dpl-frs:AdministrativeExpenses 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:Director1 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:Director1 2021-02-28 01425839 frs-bus:Original frs-bus:Director1 2022-02-28 01425839 frs-bus:Original frs-bus:Director2 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:Director2 2021-02-28 01425839 frs-bus:Original frs-bus:Director2 2022-02-28 01425839 frs-bus:Original frs-bus:Director3 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:Director3 2021-02-28 01425839 frs-bus:Original frs-bus:Director3 2022-02-28 01425839 frs-bus:Original frs-bus:Director4 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:Director4 2021-02-28 01425839 frs-bus:Original frs-bus:Director4 2022-02-28 01425839 frs-bus:Original frs-bus:CompanySecretary1 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-bus:CompanySecretary2 2021-03-01 2022-02-28 01425839 frs-bus:Original 1 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 1 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 1 2022-02-28 01425839 frs-bus:Original 2 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 2 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 2 2022-02-28 01425839 frs-bus:Original 3 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 3 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 3 2022-02-28 01425839 frs-bus:Original 4 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 4 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 4 2022-02-28 01425839 frs-bus:Original 5 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 5 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 5 2022-02-28 01425839 frs-bus:Original 6 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 6 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 6 2022-02-28 01425839 frs-bus:Original 7 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 7 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 7 2022-02-28 01425839 frs-bus:Original 8 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 8 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 8 2022-02-28 01425839 frs-bus:Original 9 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 9 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 9 2022-02-28 01425839 frs-bus:Original 10 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 10 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 10 2022-02-28 01425839 frs-bus:Original 11 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 11 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 11 2022-02-28 01425839 frs-bus:Original 12 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 12 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 12 2022-02-28 01425839 frs-bus:Original 13 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 13 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 13 2022-02-28 01425839 frs-bus:Original 14 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 14 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 14 2022-02-28 01425839 frs-bus:Original 15 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 15 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 15 2022-02-28 01425839 frs-bus:Original 16 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 16 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 16 2022-02-28 01425839 frs-bus:Original 17 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 17 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 17 2022-02-28 01425839 frs-bus:Original 18 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 18 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 18 2022-02-28 01425839 frs-bus:Original 19 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 19 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 19 2022-02-28 01425839 frs-bus:Original 20 2021-03-01 2022-02-28 01425839 frs-bus:Original frs-core:CurrentFinancialInstruments 20 2022-02-28 01425839 frs-bus:Original frs-core:Non-currentFinancialInstruments 20 2022-02-28 01425839 frs-bus:Original dpl-frs:Item1 2021-03-01 2022-02-28 01425839 frs-bus:Original dpl-frs:Item1 2021-02-28 01425839 frs-bus:Original dpl-frs:Item1 2022-02-28 01425839 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-03-01 2022-02-28 01425839 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2021-02-28 01425839 frs-bus:Original dpl-frs:CostSales dpl-frs:Item1 2022-02-28 01425839 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item1 2021-03-01 2022-02-28 01425839 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-03-01 2022-02-28 01425839 frs-bus:Original dpl-frs:Item2 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Registered number: 01425839
Mike Miller Associates Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2023
SeavorChartered
Chartered Accountants & Tax Advisers
Clifford Court
Cooper Way
Carlisle
Cumbria
CA3 0JG
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 01425839
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 116,856 134,105
Investments 5 116,565 141,780
233,421 275,885
CURRENT ASSETS
Stocks 154,500 141,489
Debtors 474,645 460,667
Cash at bank and in hand - 72,501
629,145 674,657
Creditors: Amounts Falling Due Within One Year (233,324 ) (206,292 )
NET CURRENT ASSETS (LIABILITIES) 395,821 468,365
TOTAL ASSETS LESS CURRENT LIABILITIES 629,242 744,250
Creditors: Amounts Falling Due After More Than One Year (340,773 ) (380,440 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (12,767 ) (15,468 )
NET ASSETS 275,702 348,342
CAPITAL AND RESERVES
Called up share capital 8 194,100 194,100
Profit and Loss Account 81,602 154,242
SHAREHOLDERS' FUNDS 275,702 348,342
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For the year ending 28 February 2023 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Johanne Doherty
Director
21 November 2023
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. General Information
Mike Miller Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01425839 . The registered office is The Old Brewery, Caldbeck, Cumbria, CA7 8EW.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Office Equipment 20% & 25% reducing balance
Plant & Machinery 10% & 15 yrs straight line & 25% reducing balance
Site Services 15 yrs straight line & 20 & 25% reducing balance
Fixtures & Fittings 15 yrs straight line & 20% reducing balance
Computer Equipment 4 yrs straight line & 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.6. Taxation
The tax charge represents the sum of the tax currently payable and deferred tax.

Corporation tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
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2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

2.9. Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
2.10. Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
2.11. Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 21 (2022: 21)
21 21
4. Tangible Assets
Total
£
Cost
As at 1 March 2022 939,076
Additions 9,216
As at 28 February 2023 948,292
Depreciation
As at 1 March 2022 804,971
Provided during the period 26,465
As at 28 February 2023 831,436
Net Book Value
As at 28 February 2023 116,856
As at 1 March 2022 134,105
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5. Investments
Total
£
Cost
As at 1 March 2022 504,301
As at 28 February 2023 504,301
Provision
As at 1 March 2022 362,521
Impairment losses 25,215
As at 28 February 2023 387,736
Net Book Value
As at 28 February 2023 116,565
As at 1 March 2022 141,780
6. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 281,236 313,248
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 12,767 15,468
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 194,100 194,100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 70,500 70,500
Later than one year and not later than five years 282,000 282,000
Later than five years 1,083,129 1,153,629
1,435,629 1,506,129
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £1,376 (2022: £941) were due to the fund. They are included in Other Creditors.
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11. Related Party Transactions
During the year the company continued to borrow funds interest free from the director, Mrs J E Doherty. At the balance sheet date the company owed to Mrs J E Doherty £6,318 (2022: £6,318).
The company has taken advantage of the small group exemptions not to disclose transactions with its parent or fellow wholly owned subsidiaries.
12. Ultimate Controlling Party
The company's ultimate controlling party is Twoey 1996 Ltd by virtue of his ownership of 100% of the issued share capital in the company.
13. Subsidiary undertaking - participating interest
As part of a small group, this company is exempt from producing group financial statements and disclosing transactions with its subsidiary undertaking, Active Designs & Ideas Limited. These financial statements are for this company alone.
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