REGISTERED NUMBER: 11599189 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

MIELE SOFTWARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S J Miele

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

11599189 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

7,415

7,815

CURRENT ASSETS

Cash at bank

59,657

103,480

CREDITORS

Amounts falling due within one year

5

13,520

16,408

NET CURRENT ASSETS

46,137

87,072

TOTAL ASSETS LESS CURRENT LIABILITIES

53,552

94,887

PROVISIONS FOR LIABILITIES

6

1,409

1,485

NET ASSETS

52,143

93,402

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

52,142

93,401

SHAREHOLDERS' FUNDS

52,143

93,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8 September 2025 and were signed by:

S J Miele - Director

1.	STATUTORY INFORMATION

Miele Software 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated

useful life.

Fixture & Fittings - 20% on reducing balance

Equipment - 33% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

Equipment

Totals

£

£

£

COST

At 1 April 2024

-

14,373

14,373

Additions

370

2,508

2,878

Disposals

-

(1,083

)

(1,083

)

At 31 March 2025

370

15,798

16,168

DEPRECIATION

At 1 April 2024

-

6,558

6,558

Charge for year

25

3,045

3,070

Eliminated on disposal

-

(875

)

(875

)

At 31 March 2025

25

8,728

8,753

NET BOOK VALUE

At 31 March 2025

345

7,070

7,415

At 31 March 2024

-

7,815

7,815

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

310

Tax

8,389

8,866

Social security and other taxes

480

472

VAT

2,974

3,264

Directors' loan accounts

477

2,296

Accrued expenses

1,200

1,200

13,520

16,408

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,409

1,485

Deferred

tax

£

Balance at 1 April 2024

1,485

Accelerated capital allowance

(76

)

Balance at 31 March 2025

1,409

7.	RELATED PARTY DISCLOSURES

During the year the company sold services worth £87,800 (2024 : £77,400) to Happy Drains Limited, of which S J Miele's father is the controlling party.

All transactions were on normal commercial terms.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Miele.