Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-302023-12-302The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activityfalsetruefalse22022-12-31true 05614138 2022-12-31 2023-12-30 05614138 2022-01-01 2022-12-30 05614138 2023-12-30 05614138 2022-12-30 05614138 c:Director1 2022-12-31 2023-12-30 05614138 c:Director2 2022-12-31 2023-12-30 05614138 d:FurnitureFittings 2022-12-31 2023-12-30 05614138 d:FurnitureFittings 2023-12-30 05614138 d:FurnitureFittings 2022-12-30 05614138 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-31 2023-12-30 05614138 d:CurrentFinancialInstruments 2023-12-30 05614138 d:CurrentFinancialInstruments 2022-12-30 05614138 d:UKTax 2022-12-31 2023-12-30 05614138 d:UKTax 2022-01-01 2022-12-30 05614138 c:FRS102 2022-12-31 2023-12-30 05614138 c:AuditExempt-NoAccountantsReport 2022-12-31 2023-12-30 05614138 c:FullAccounts 2022-12-31 2023-12-30 05614138 c:PrivateLimitedCompanyLtd 2022-12-31 2023-12-30 05614138 2 2022-12-31 2023-12-30 05614138 e:PoundSterling 2022-12-31 2023-12-30 iso4217:GBP xbrli:pure

Registered number: 05614138









MILLER KEEMAN LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 DECEMBER 2023

 
MILLER KEEMAN LIMITED
REGISTERED NUMBER: 05614138

STATEMENT OF FINANCIAL POSITION
AS AT 30 DECEMBER 2023

2023
2022
Note
£
£

  

Fixed assets
  

Tangible assets
 5 
5,057
2,479

  
5,057
2,479

Current assets
  

Debtors: amounts falling due within one year
 6 
1,152
4,881

Cash at bank and in hand
 8 
15,113
23,959

  
16,265
28,840

Creditors: amounts falling due within one year
 7 
(21,498)
(17,698)

Net current (liabilities)/assets
  
 
 
(5,233)
 
 
11,142

Total assets less current liabilities

  

(176)
13,621

  

  

  


Capital and reserves
  

Called up share capital 
  
20
20

Profit and loss account
  
(196)
13,601

  
(176)
13,621


Page 1

 
MILLER KEEMAN LIMITED
REGISTERED NUMBER: 05614138
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 DECEMBER 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 September 2024.




G Miller
K Keeman
Director
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
MILLER KEEMAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

1.


General information

Miller Keeman Limited is a private company limited by shares and registered in England & Wales. The
address of its registered office is 124 Finchley Road, London, NW3 5JS.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

At the balance sheet date, the company had Net Liabilities of £176 (2022 Net Assets £13,621) and is dependent on the support of the directors. The directors have confirmed their intention to continue to provide financial support to the company for the foreseeable future.
On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from the withdrawal of the aforementioned support.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25%
on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 3

 
MILLER KEEMAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.7

Creditors

Short term creditors are measured at the transaction price. 

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.10

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Taxation


2023
2022
£
£

Corporation tax


Current tax on profits for the year
6,714
5,652

Adjustments in respect of previous periods
-
(160)

Total current tax
6,714
5,492




Page 4

 
MILLER KEEMAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

5.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 31 December 2022
8,050


Additions
3,592



At 30 December 2023

11,642



Depreciation


At 31 December 2022
5,571


Charge for the year on owned assets
1,014



At 30 December 2023

6,585



Net book value



At 30 December 2023
5,057



At 30 December 2022
2,479

Page 5

 
MILLER KEEMAN LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

6.


Debtors

2023
2022
£
£


Trade debtors
1,152
4,881

1,152
4,881



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
6,726
5,652

Other creditors
13,298
10,066

Accruals and deferred income
1,474
1,980

21,498
17,698



8.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
15,113
23,959

15,113
23,959



9.


Related party transactions

The directors have provided interest free finance to the company. At the balance sheet date, the company owed £13,298 to the directors (2022: owed £10,066).

 
Page 6