Company registration number 09617746 (England and Wales)
MILLERS FLORAL DESIGN LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
MILLERS FLORAL DESIGN LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MILLERS FLORAL DESIGN LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
20,000
22,000
Tangible assets
4
14,172
16,496
34,172
38,496
Current assets
Stocks
2,500
4,100
Debtors
5
2,039
1,909
Cash at bank and in hand
16,502
6,766
21,041
12,775
Creditors: amounts falling due within one year
6
(26,723)
(24,393)
Net current liabilities
(5,682)
(11,618)
Total assets less current liabilities
28,490
26,878
Creditors: amounts falling due after more than one year
7
(1,250)
(4,250)
Net assets
27,240
22,628
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
27,140
22,528
Total equity
27,240
22,628
MILLERS FLORAL DESIGN LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 October 2025
Mrs B Jackson
Director
Company registration number 09617746 (England and Wales)
MILLERS FLORAL DESIGN LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis. The validity of this basis relies on the continuing support of its creditors and director, who is also the controlling shareholder. The director has confirmed that this support will not be withdrawn for the forseeable future, to allow the company to meet its liabilities as they fall due. The directors therefore considers it appropriate that the financial statements are prepared on a going concern basis.true

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
15% reducing balance
Office equipment
15% reducing balance
Fixtures and fittings
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

MILLERS FLORAL DESIGN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.13
Company information

Millers Floral Design Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Low Crompton Farm, Low Crompton Road, Oldham, Lancashire, OL2 6YP.

MILLERS FLORAL DESIGN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
4
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
40,000
Amortisation and impairment
At 1 July 2024
18,000
Amortisation charged for the year
2,000
At 30 June 2025
20,000
Carrying amount
At 30 June 2025
20,000
At 30 June 2024
22,000
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 July 2024
17,389
9,857
27,246
Additions
-
0
151
151
At 30 June 2025
17,389
10,008
27,397
Depreciation and impairment
At 1 July 2024
5,929
4,821
10,750
Depreciation charged in the year
1,719
756
2,475
At 30 June 2025
7,648
5,577
13,225
Carrying amount
At 30 June 2025
9,741
4,431
14,172
At 30 June 2024
11,460
5,036
16,496
MILLERS FLORAL DESIGN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,977
1,847
Other debtors
62
62
2,039
1,909
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,975
3,000
Trade creditors
-
0
3,421
Taxation and social security
11,483
7,467
Other creditors
10,265
10,505
26,723
24,393
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,250
4,250
8
Financial commitments, guarantees and contingent liabilities

The director is not aware of any contingent liabilities.

9
Events after the reporting date

There have been no significant post balance sheet events.

2025-06-30 2024-07-01 false false false 24 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mrs B Jackson 09617746 2024-07-01 2025-06-30 09617746 2025-06-30 09617746 2024-06-30 09617746 core:NetGoodwill 2025-06-30 09617746 core:NetGoodwill 2024-06-30 09617746 core:LandBuildings 2025-06-30 09617746 core:OtherPropertyPlantEquipment 2025-06-30 09617746 core:LandBuildings 2024-06-30 09617746 core:OtherPropertyPlantEquipment 2024-06-30 09617746 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 09617746 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 09617746 core:ShareCapital 2025-06-30 09617746 core:ShareCapital 2024-06-30 09617746 core:RetainedEarningsAccumulatedLosses 2025-06-30 09617746 core:RetainedEarningsAccumulatedLosses 2024-06-30 09617746 bus:Director1 2024-07-01 2025-06-30 09617746 core:Goodwill 2024-07-01 2025-06-30 09617746 core:LandBuildings core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 09617746 core:PlantMachinery 2024-07-01 2025-06-30 09617746 core:FurnitureFittings 2024-07-01 2025-06-30 09617746 2023-07-01 2024-06-30 09617746 core:NetGoodwill 2024-06-30 09617746 core:NetGoodwill 2024-07-01 2025-06-30 09617746 core:LandBuildings 2024-06-30 09617746 core:OtherPropertyPlantEquipment 2024-06-30 09617746 2024-06-30 09617746 core:LandBuildings 2024-07-01 2025-06-30 09617746 core:OtherPropertyPlantEquipment 2024-07-01 2025-06-30 09617746 core:CurrentFinancialInstruments 2025-06-30 09617746 core:CurrentFinancialInstruments 2024-06-30 09617746 core:WithinOneYear 2025-06-30 09617746 core:WithinOneYear 2024-06-30 09617746 core:Non-currentFinancialInstruments 2025-06-30 09617746 core:Non-currentFinancialInstruments 2024-06-30 09617746 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09617746 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09617746 bus:FRS102 2024-07-01 2025-06-30 09617746 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 09617746 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP