Kimm & Miller (Online) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 14445307

Kimm & Miller (Online) Ltd

Filleted Unaudited Financial Statements

For the year ended

28 February 2025

Kimm & Miller (Online) Ltd

Financial Statements

Year ended 28 February 2025

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

Kimm & Miller (Online) Ltd

Officers and Professional Advisers

THE BOARD OF DIRECTORS	J Gawin
	D Kimm
	R Kimm
	W Pegg
	D Reich

REGISTERED OFFICE	Unit E Bedford Business Centre
	Mile Road
	Bedfordshire
	England
	MK42 9TW

ACCOUNTANTS	Streets
	Chartered Accountants
	Potton House
	Wyboston Lakes
	Great North Road
	Wyboston
	Bedford
	MK44 3BZ

Kimm & Miller (Online) Ltd

Statement of Financial Position

28 February 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	100	2,752

Creditors: amounts falling due within one year	6	226,615	154,651
		----------	----------
Net current liabilities		226,515	151,899
		----------	----------
Total assets less current liabilities		( 226,515)	( 151,899)
		----------	----------
Net liabilities		( 226,515)	( 151,899)
		----------	----------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 226,615)	( 151,999)
	----------	----------
Shareholders deficit	( 226,515)	( 151,899)
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 June 2025 , and are signed on behalf of the board by:

D Kimm	R Kimm
Director	Director

Company registration number: 14445307

Kimm & Miller (Online) Ltd

Notes to the Financial Statements

Year ended 28 February 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit E Bedford Business Centre, Mile Road, Bedfordshire, MK42 9TW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional and presentational currency of the entity.

Going concern

The company made a loss in the year and had net liabilities at the reporting date. The directors have received confirmation of financial support for the foreseeable future from a fellow group company. On this basis the directors believe that there is no material uncertainty over the company's ability to continue trading and accordingly believe it is appropriate to prepare the financial statements on a going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

5. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	80	80
Other debtors	20	2,672
	----	-------
	100	2,752
	----	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	220,993	145,302
Other creditors	5,622	9,349
	----------	----------
	226,615	154,651
	----------	----------

7. Related party transactions

Included within other debtors is an amount of £20 relating to unpaid share capital, owed by two of the directors. During the year the company had the following transactions with a fellow group company, Kimm & Miller (UK) Ltd: Recharged income to Kimm & Miller (UK) Ltd of £ 402,140 (2024 £603,866). Recharged costs from Kimm & Miller (UK) Ltd of £ 476,756 (2024 £715,029). At the reporting date the company owed £ 220,993 (2024 £ 145,302 ) to Kimm & Miller (UK) Ltd. and the company was owed £80 (2024 £80) from Kimm & Miller (Holdings) Ltd.

8. Controlling party

The parent company is Kimm & Miller (Holdings) Ltd, a company incorporated in England and Wales. The Registered Office address is Unit E, Bedford Business Centre, Mile Road, Bedford, MK42 9TW. The ultimate controlling party is D A Reich.