REGISTERED NUMBER: 02030237 (England and Wales)

PIZER - MACMILLAN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J M Pizer

SECRETARY:

Mr A Macmillian

REGISTERED OFFICE:

121 Hainault Road

Leytonstone

London

E11 1DT

REGISTERED NUMBER:

02030237 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Property, plant and equipment

4

210

262

CURRENT ASSETS

Debtors

5

1,808

611

Cash at bank and in hand

2,024

2,027

3,832

2,638

CREDITORS

Amounts falling due within one year

6

2,362

2,729

NET CURRENT ASSETS/(LIABILITIES)

1,470

(91

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,680

171

PROVISIONS FOR LIABILITIES

7

54

54

NET ASSETS

1,626

117

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

1,526

17

SHAREHOLDERS' FUNDS

1,626

117

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 5 December 2025 and were signed by:

Mrs J M Pizer - Director

1.	STATUTORY INFORMATION

Pizer - Macmillan 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 represents net invoiced sales of services, excluding value added tax. The turnover is recognised when the service is invoiced.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

1,561

21,042

3,503

26,106

DEPRECIATION

At 1 July 2024

1,550

21,026

3,268

25,844

Charge for year

2

3

47

52

At 30 June 2025

1,552

21,029

3,315

25,896

NET BOOK VALUE

At 30 June 2025

9

13

188

210

At 30 June 2024

11

16

235

262

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

1,722

-

Directors' current accounts

-

515

Prepayments and accrued income

86

96

1,808

611

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Tax

501

602

Social security and other taxes

6

118

VAT

516

1,049

Directors' current accounts

339

-

Accrued expenses

1,000

960

2,362

2,729

7.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

54

54

Deferred

tax

£

Balance at 1 July 2024

54

Accelerated capital allowances

Balance at 30 June 2025

54

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

100

Ordinary shares

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 July 2024

17

Profit for the year

2,009

Dividends

(500

)

At 30 June 2025

1,526

10.	CONTROLLING PARTY

The ultimate controlling party is Mrs J M Pizer.

Mrs J Pizer, the director of the company, controls the company by virtue of holding 100 per cent of issued ordinary share capital.