IRIS Accounts Production v23.4.0.336 01034087 Board of Directors 1.10.22 30.9.23 30.9.23 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh010340872022-09-30010340872023-09-30010340872022-10-012023-09-30010340872021-09-30010340872021-10-012022-09-30010340872022-09-3001034087ns15:EnglandWales2022-10-012023-09-3001034087ns14:PoundSterling2022-10-012023-09-3001034087ns10:Director12022-10-012023-09-3001034087ns10:PrivateLimitedCompanyLtd2022-10-012023-09-3001034087ns10:SmallEntities2022-10-012023-09-3001034087ns10:AuditExemptWithAccountantsReport2022-10-012023-09-3001034087ns10:SmallCompaniesRegimeForAccounts2022-10-012023-09-3001034087ns10:FullAccounts2022-10-012023-09-3001034087ns10:OrdinaryShareClass12022-10-012023-09-3001034087ns10:Director22022-10-012023-09-3001034087ns10:RegisteredOffice2022-10-012023-09-3001034087ns5:CurrentFinancialInstruments2023-09-3001034087ns5:CurrentFinancialInstruments2022-09-3001034087ns5:ShareCapital2023-09-3001034087ns5:ShareCapital2022-09-3001034087ns5:RevaluationReserve2023-09-3001034087ns5:RevaluationReserve2022-09-3001034087ns5:RetainedEarningsAccumulatedLosses2023-09-3001034087ns5:RetainedEarningsAccumulatedLosses2022-09-3001034087ns10:OrdinaryShareClass12023-09-3001034087ns5:RevaluationReserve2022-09-30
REGISTERED NUMBER: 01034087 (England and Wales)











Report of the Directors and

Unaudited Financial Statements

for the Year Ended 30 September 2023

for

E.MILNER BUILDERS (MERCHANTS) LIMITED

E.MILNER BUILDERS (MERCHANTS) LIMITED (Registered number: 01034087)

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










Page

Company Information 1

Report of the Directors 2

Statement of Financial Position 3

Notes to the Financial Statements 4

Report of the Accountants 6

E.MILNER BUILDERS (MERCHANTS) LIMITED

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Miss S Plumridge
R Plumridge





REGISTERED OFFICE: Chawley Manor Farm
Radnage Lane
West Wycombe
Buckinghamshire
HP14 4BS





REGISTERED NUMBER: 01034087 (England and Wales)





ACCOUNTANTS: Ray Bartlett & Co
Accountants & Taxation Consultants
52-54 Winchester Street
Salisbury
Wiltshire
SP1 1HG

E.MILNER BUILDERS (MERCHANTS) LIMITED (Registered number: 01034087)

Report of the Directors
for the Year Ended 30 September 2023


The directors present their report with the financial statements of the company for the year ended 30 September 2023.

DIVIDENDS
No dividends will be distributed for the year ended 30 September 2023.

DIRECTORS
Miss S Plumridge has held office during the whole of the period from 1 October 2022 to the date of this report.

ON BEHALF OF THE BOARD:





Miss S Plumridge - Director


31 March 2024

E.MILNER BUILDERS (MERCHANTS) LIMITED (Registered number: 01034087)

Statement of Financial Position
30 September 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 800,000 800,000

CURRENT ASSETS
Cash at bank 801,156 748,197

CREDITORS
Amounts falling due within one year 5 49,090 46,655
NET CURRENT ASSETS 752,066 701,542
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,552,066

1,501,542

CAPITAL AND RESERVES
Called up share capital 6 100 100
Revaluation reserve 7 300,000 300,000
Retained earnings 1,251,966 1,201,442
SHAREHOLDERS' FUNDS 1,552,066 1,501,542

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2024 and were signed on its behalf by:





Miss S Plumridge - Director


E.MILNER BUILDERS (MERCHANTS) LIMITED (Registered number: 01034087)

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


1. STATUTORY INFORMATION

E.MILNER BUILDERS (MERCHANTS) 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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2022
and 30 September 2023 800,000
NET BOOK VALUE
At 30 September 2023 800,000
At 30 September 2022 800,000

E.MILNER BUILDERS (MERCHANTS) LIMITED (Registered number: 01034087)

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


4. INVESTMENT PROPERTY - continued

Included in fair value of investment property is freehold land of £ 800,000 (2022 - £ 800,000 ) which is not depreciated.

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors - 1,126
Tax 12,461 9,280
Directors' current accounts 35,189 34,809
Accrued expenses 1,440 1,440
49,090 46,655

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
100 Ordinary £1 100 100

7. RESERVES
Revaluation
reserve
£   
At 1 October 2022
and 30 September 2023 300,000

E.MILNER BUILDERS (MERCHANTS) LIMITED

Report of the Accountants to the Directors of
E.MILNER BUILDERS (MERCHANTS) LIMITED


The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2023 set out on pages one to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Ray Bartlett & Co
Accountants & Taxation Consultants
52-54 Winchester Street
Salisbury
Wiltshire
SP1 1HG


31 March 2024