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REGISTERED NUMBER: 12916141 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 September 2023

for

J&M Miller Limited

J&M Miller Limited (Registered number: 12916141)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


J&M Miller Limited (Registered number: 12916141)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 31,708 29,908
Tangible assets 5 55,629 9,118
87,337 39,026

CURRENT ASSETS
Debtors 6 38,564 99,929
Cash at bank 18,806 58,282
57,370 158,211
CREDITORS
Amounts falling due within one year 7 62,315 111,798
NET CURRENT (LIABILITIES)/ASSETS (4,945 ) 46,413
TOTAL ASSETS LESS CURRENT LIABILITIES 82,392 85,439

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 82,390 85,437
SHAREHOLDERS' FUNDS 82,392 85,439

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:





Mr Danny Joe Pace - Director


J&M Miller Limited (Registered number: 12916141)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

J&M Miller Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12916141

Registered office: Ebenezer House
Ryecroft
Newcastle-under-Lyme
Staffordshire
ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Intangible assets
The website depreciation will start when the asset comes into use.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 25% on reducing balance
Equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

J&M Miller Limited (Registered number: 12916141)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

4. INTANGIBLE FIXED ASSETS
Website
£   
COST
At 1 October 2022 29,908
Additions 1,800
At 30 September 2023 31,708
NET BOOK VALUE
At 30 September 2023 31,708
At 30 September 2022 29,908

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Equipment Totals
£    £    £    £   
COST
At 1 October 2022 - - 13,421 13,421
Additions 45,508 8,189 2,621 56,318
At 30 September 2023 45,508 8,189 16,042 69,739
DEPRECIATION
At 1 October 2022 - - 4,303 4,303
Charge for year 4,551 2,047 3,209 9,807
At 30 September 2023 4,551 2,047 7,512 14,110
NET BOOK VALUE
At 30 September 2023 40,957 6,142 8,530 55,629
At 30 September 2022 - - 9,118 9,118

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,480 40,499
Other debtors 17,084 59,430
38,564 99,929

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 59,186 108,022
Other creditors 3,129 3,776
62,315 111,798