REGISTERED NUMBER: 06945653 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

ALISTAIR MILLAR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr A J Millar

SECRETARIES:

Miss H Hopkins

Mrs T Millar

REGISTERED OFFICE:

C/O Tallents Solicitors

3 Middlegate

Newark

Nottinghamshire

NG24 1AQ

REGISTERED NUMBER:

06945653 (England and Wales)

ACCOUNTANTS:

Duncan and Toplis Limited

Pinnacle House

1 Pinnacle Way,

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Intangible assets

4

-

-

Investment property

5

210,000

210,000

210,000

210,000

CURRENT ASSETS

Debtors

6

573,185

527,839

Cash at bank

333,254

155,392

906,439

683,231

CREDITORS

Amounts falling due within one year

7

106,482

42,057

NET CURRENT ASSETS

799,957

641,174

TOTAL ASSETS LESS CURRENT LIABILITIES

1,009,957

851,174

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,009,857

851,074

SHAREHOLDERS' FUNDS

1,009,957

851,174

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 September 2025 and were signed by:

Mr A J Millar - Director

1.	STATUTORY INFORMATION

Alistair Millar 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.

Goodwill

Purchased goodwill is amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives as follows:

Goodwill - ten years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in the market value is recognised in profit or loss.

A transfer is made from retained earnings to the non-distributable reserve for the amount of any market value surplus or deficit net of deferred tax provided.

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.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

131,849

AMORTISATION

At 1 May 2024

and 30 April 2025

131,849

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

Goodwill arose on the purchase of the company's share in Tallents Solicitors.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

and 30 April 2025

210,000

NET BOOK VALUE

At 30 April 2025

210,000

At 30 April 2024

210,000

Fair value at 30 April 2025 is represented by:

£

Valuation in 2025

210,000

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

30.4.25

30.4.24

£

£

Cost

244,448

244,448

Investment property was valued on an open market basis on 30 April 2024 by the director, Mr A J Millar .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Due from Tallents Solicitors

379,847

356,979

Directors' current accounts

192,978

170,738

Prepayments

360

122

573,185

527,839

Other than as stated under directors' current accounts above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Tax

105,138

40,791

Accruals and deferred income

1,344

1,266

106,482

42,057

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

Mr A J Millar

Balance outstanding at start of year

170,738

118,724

Amounts advanced

194,220

190,101

Amounts repaid

(171,980

)

(138,087

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

192,978

170,738

Interest was charged on the director's advances at HM Revenue & Customs official rate of interest being 2.25% per annum to 5 April 2025 and 3.75% thereafter.

The outstanding advances were repaid within nine months of the year end.