Andrew Miller Services Limited SC523147 false 2023-04-06 2024-04-05 2024-04-05 The principal activity of the company is that of real estate agencies. Digita Accounts Production Advanced 6.30.9574.0 true true SC523147 2023-04-06 2024-04-05 SC523147 2024-04-05 SC523147 bus:OrdinaryShareClass1 2024-04-05 SC523147 core:CurrentFinancialInstruments 2024-04-05 SC523147 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-05 SC523147 core:FurnitureFittingsToolsEquipment 2024-04-05 SC523147 bus:SmallEntities 2023-04-06 2024-04-05 SC523147 bus:AuditExemptWithAccountantsReport 2023-04-06 2024-04-05 SC523147 bus:FilletedAccounts 2023-04-06 2024-04-05 SC523147 bus:SmallCompaniesRegimeForAccounts 2023-04-06 2024-04-05 SC523147 bus:RegisteredOffice 2023-04-06 2024-04-05 SC523147 bus:Director1 2023-04-06 2024-04-05 SC523147 bus:OrdinaryShareClass1 2023-04-06 2024-04-05 SC523147 bus:PrivateLimitedCompanyLtd 2023-04-06 2024-04-05 SC523147 core:ComputerEquipment 2023-04-06 2024-04-05 SC523147 core:FurnitureFittingsToolsEquipment 2023-04-06 2024-04-05 SC523147 countries:Scotland 2023-04-06 2024-04-05 SC523147 2023-04-05 SC523147 core:FurnitureFittingsToolsEquipment 2023-04-05 SC523147 2022-01-01 2023-04-05 SC523147 2023-04-05 SC523147 bus:OrdinaryShareClass1 2023-04-05 SC523147 core:CurrentFinancialInstruments 2023-04-05 SC523147 core:CurrentFinancialInstruments core:WithinOneYear 2023-04-05 SC523147 core:FurnitureFittingsToolsEquipment 2023-04-05 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC523147

Andrew Miller Services Limited

Unaudited Filleted Financial Statements

for the Year Ended 5 April 2024

 

Andrew Miller Services Limited

Contents

Company Information

1

Statement of Financial Position

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Andrew Miller Services Limited

Company Information

Director

Mr Andrew John Miller

Registered office

65 David Douglas Avenue
Scone
PERTH
PH2 6QQ

Accountants

Morris & Young
Chartered Accountants
6 Atholl Crescent
PERTH
PH1 5JN

 

Andrew Miller Services Limited

(Registration number: SC523147)
Statement of Financial Position as at 5 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,186

272

Current assets

 

Debtors

5

-

42

Cash at bank and in hand

 

20,636

18,559

 

20,636

18,601

Creditors: Amounts falling due within one year

6

(8,350)

(5,588)

Net current assets

 

12,286

13,013

Total assets less current liabilities

 

13,472

13,285

Provisions for liabilities

(225)

(52)

Net assets

 

13,247

13,233

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

13,147

13,133

Shareholders' funds

 

13,247

13,233

 

Andrew Miller Services Limited

(Registration number: SC523147)
Statement of Financial Position as at 5 April 2024

For the financial year ending 5 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 29 November 2024
 

.........................................
Mr Andrew John Miller
Director

 

Andrew Miller Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2024

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
65 David Douglas Avenue
Scone
PERTH
PH2 6QQ

These financial statements were authorised for issue by the director on 29 November 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling (GBP) and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Andrew Miller Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2024

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

20% per annum on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Andrew Miller Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 6 April 2023

570

570

Additions

1,210

1,210

At 5 April 2024

1,780

1,780

Depreciation

At 6 April 2023

298

298

Charge for the year

296

296

At 5 April 2024

594

594

Carrying amount

At 5 April 2024

1,186

1,186

At 5 April 2023

272

272

 

Andrew Miller Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2024

5

Debtors

Current

2024
£

2023
£

Prepayments

-

42

 

-

42

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

3,067

4,295

Accruals and deferred income

469

418

Other creditors

4,814

875

8,350

5,588

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

100

100

100

100