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REGISTERED NUMBER: 00513841 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 August 2023

for

Fred Miller Limited

Fred Miller Limited (Registered number: 00513841)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Fred Miller Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: D C Johnson
J W G Johnson
Mrs L M Johnson
Miss S A Johnson





SECRETARY: Mrs L M Johnson





REGISTERED OFFICE: Alexander House
38 Churchill Way
Lomeshaye Industrial Estate
Nelson
Lancashire
BB9 6RT





REGISTERED NUMBER: 00513841 (England and Wales)





ACCOUNTANTS: Egan Roberts Limited
Accountants
Citygate
Longridge Road
Preston
Lancashire
PR2 5BQ

Fred Miller Limited (Registered number: 00513841)

Balance Sheet
31 August 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 245,000 245,000

CURRENT ASSETS
Cash at bank 223,201 195,765

CREDITORS
Amounts falling due within one year 5 46,167 44,961
NET CURRENT ASSETS 177,034 150,804
TOTAL ASSETS LESS CURRENT
LIABILITIES

422,034

395,804

PROVISIONS FOR LIABILITIES 46,357 46,357
NET ASSETS 375,677 349,447

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Other reserves 9,370 9,370
Fair value reserve 6 148,340 148,340
Retained earnings 216,967 190,737
SHAREHOLDERS' FUNDS 375,677 349,447

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Fred Miller Limited (Registered number: 00513841)

Balance Sheet - continued
31 August 2023


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 16 April 2024 and were signed on its behalf by:





D C Johnson - Director


Fred Miller Limited (Registered number: 00513841)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Fred Miller 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 as modified by the revaluation of certain assets.

Investment property
Investment property is measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is based on a valuation carried out independently.

3. EMPLOYEES AND DIRECTORS

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2022
and 31 August 2023 245,000
NET BOOK VALUE
At 31 August 2023 245,000
At 31 August 2022 245,000

Fair value at 31 August 2023 is represented by:
£   
Valuation in 2016 245,000

If the investment property had not been revalued it would have been included at the following historical cost:

2023 2022
£    £   
Cost 59,574 59,574

Investment property was valued on an open market basis on 1 December 2016 by Messrs Salisbury Hamer .

Fred Miller Limited (Registered number: 00513841)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 6,454 5,937
VAT 1,624 1,592
Amounts owing to related companies 31,652 31,652
Accrued expenses 6,437 5,780
46,167 44,961

6. RESERVES
Fair
value
reserve
£   
At 1 September 2022
and 31 August 2023 148,340

7. RELATED PARTY DISCLOSURES

The balance due to Millercare Limited at 31 August 2023 was £31,652 (2022 - £31,652).

During the year the company received rent of £32,371 (2022: £37,043) from Millercare Limited a company in which Mr and Mrs Johnson and their family own 100% of the issued share capital.

Ultimate controlling party

The company is ultimately controlled by Mrs L M Johnson who owns 51% of the issued voting share capital.