REGISTERED NUMBER: 06950287 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

A & C MILLER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr A C Miller

Mrs C J Miller

SECRETARY:

Mrs C J Miller

REGISTERED OFFICE:

40 Church Road

Bishops Cleeve

Cheltenham

Gloucestershire

GL52 8LR

REGISTERED NUMBER:

06950287 (England and Wales)

ACCOUNTANTS:

Dafferns LLP

Chartered Accountants

One Eastwood

Harry Weston Road

Binley Business Park

Coventry

CV3 2UB

FIXED ASSETS

Intangible assets

5

101,375

121,650

Tangible assets

6

27,055

23,328

128,430

144,978

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

7

7,865

1,714

Cash at bank and in hand

117,150

118,963

126,015

121,677

CREDITORS

Amounts falling due within one year

8

106,267

92,903

NET CURRENT ASSETS

19,748

28,774

TOTAL ASSETS LESS CURRENT LIABILITIES

148,178

173,752

PROVISIONS FOR LIABILITIES

6,866

4,350

NET ASSETS

141,312

169,402

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

141,212

169,302

SHAREHOLDERS' FUNDS

141,312

169,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

Dr A C Miller - Director

1.	STATUTORY INFORMATION

A & C Miller 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty 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.

Tangible fixed assets

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

Fixtures and fittings

-

10% to 20% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 20 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

405,500

AMORTISATION

At 1 January 2024

283,850

Amortisation for year

20,275

At 31 December 2024

304,125

NET BOOK VALUE

At 31 December 2024

101,375

At 31 December 2023

121,650

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2024

126,029

Additions

8,745

At 31 December 2024

134,774

DEPRECIATION

At 1 January 2024

102,701

Charge for year

5,018

At 31 December 2024

107,719

NET BOOK VALUE

At 31 December 2024

27,055

At 31 December 2023

23,328

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Directors' current accounts

6,128

-

Prepayments

1,737

1,714

7,865

1,714

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

15,693

8,388

Taxation

48,578

46,347

Social security and other taxes

2,024

2,134

Other creditors

16,448

21,139

Directors' current accounts

-

683

Accrued expenses

23,524

14,212

106,267

92,903

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

80

Ordinary

£1

80

80

10

Ordinary B

£1

10

10

10

Ordinary C

£1

10

10

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

Dr A C Miller

Balance outstanding at start of year

(683

)

(205

)

Amounts advanced

166,521

134,292

Amounts repaid

(159,710

)

(134,770

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,128

(683

)