1 June 2023 false No description of principal activity Taxfiler 2024.6.1 06196003business:PrivateLimitedCompanyLtd2023-06-012024-05-31 061960032023-05-31 061960032023-06-012024-05-31 06196003business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 06196003business:FilletedAccounts2023-06-012024-05-31 061960032024-05-31 06196003business:Director12023-06-012024-05-31 06196003business:Director22023-06-012024-05-31 06196003business:RegisteredOffice2023-06-012024-05-31 061960032023-05-31 06196003core:WithinOneYear2024-05-31 06196003core:WithinOneYear2023-05-31 06196003core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 06196003core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 06196003core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 06196003core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 06196003core:PreviouslyStatedAmount2024-05-31 06196003core:PreviouslyStatedAmount2023-05-31 06196003business:SmallEntities2023-06-012024-05-31 06196003countries:EnglandWales2023-06-012024-05-31 06196003core:PlantMachinery2023-05-31 06196003core:PlantMachinery2024-05-31 06196003core:AfterOneYear2024-05-31 06196003core:AfterOneYear2023-05-31 06196003business:OrdinaryShareClass12023-06-012024-05-31 06196003business:OrdinaryShareClass12022-06-012023-05-31 061960032022-06-012023-05-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06196003 (England and Wales)
Millers Electrical and Building Services Limited Unaudited accounts for the year ended 31 May 2024
Millers Electrical and Building Services Limited Unaudited accounts Contents
Page
- 2 -
Millers Electrical and Building Services Limited Company Information for the year ended 31 May 2024
Directors
Neville Miller Paula Miller
Company Number
06196003 (England and Wales)
Registered Office
89 The Grove West Wickham BR4 9LA England
Accountants
Anumerate Limited Office 2.05, Clockwise Old Town Hall 30 Tweedy Road Bromley BR13FE
- 3 -
Millers Electrical and Building Services Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
2,200 
2,800 
Debtors
20,190 
13,277 
Cash at bank and in hand
9,933 
21,162 
32,323 
37,239 
Creditors: amounts falling due within one year
(18,160)
(22,994)
Net current assets
14,163 
14,245 
Net assets
14,163 
14,245 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
14,063 
14,145 
Shareholders' funds
14,163 
14,245 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 January 2025 and were signed on its behalf by
Neville Miller Director Company Registration No. 06196003
- 4 -
Millers Electrical and Building Services Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Millers Electrical and Building Services Limited is a private company, limited by shares, registered in England and Wales, registration number 06196003. The registered office is 89 The Grove, West Wickham, BR4 9LA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Plant & machinery - 20% straight line Motor vehicles - 20% straight line
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Other Debtors includes £14,521 (2023: £9,709) of CIS asset reclaimed in the current year.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
- 5 -
Millers Electrical and Building Services Limited Notes to the Accounts for the year ended 31 May 2024
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
8,825 
At 31 May 2024
8,825 
Depreciation
At 1 June 2023
8,825 
At 31 May 2024
8,825 
Net book value
At 31 May 2024
- 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,078 
2,419 
Accrued income and prepayments
1,084 
- 
Other debtors
- 
1,149 
5,162 
3,568 
Amounts falling due after more than one year
Other debtors
15,028 
9,709 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,259 
7,115 
Trade creditors
2,364 
1,444 
Taxes and social security
1,822 
2,138 
Other creditors
507 
- 
Loans from directors
6,000 
4,000 
Accruals
243 
575 
Deferred income
1,965 
7,722 
18,160 
22,994 
- 6 -
Millers Electrical and Building Services Limited Notes to the Accounts for the year ended 31 May 2024
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
At 31 May 2024 the Company owed the Directors £6,000 (2023: £4,000) in unpaid dividends, made up as follows: N Miller £3,000 (2023: £2,000) and P Miller £3,000 (£2,000). Balances with related parties are unsecured, interest-free and have no fixed terms of repayment.
9
Average number of employees
During the year the average number of employees was 6 (2023: 6).
- 7 -