Miskella Construction Limited

Miskella Construction Limited Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 March 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 07 October 2025 2

Miskella Construction Limited
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle & Company limited
31 March 2025

....................................................

Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
07 October 2025

Miskella Construction Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	231,888	175,836
		231,888	175,836
Current assets
Debtors	4	135,286	204,928
Cash at bank and in hand		195,956	319,057
		331,242	523,985
Creditors: amount falling due within one year	5	(15,871)	(60,598)
Net current assets		315,371	463,387

Total assets less current liabilities		547,259	639,223
Provisions for liabilities	6	(36,994)	0
Net assets		510,265	639,223

Capital and reserves
Called up share capital		100	100
Profit and loss account		510,165	639,123
Shareholders' funds		510,265	639,223

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 07 October 2025 and were signed by:

-------------------------------
Patrick Miskella
Director

Miskella Construction Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Miskella Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 10197418, registration address 339 Two Mile Hill Road, Kingswood, Bristol, Bristol, BS15 1AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	130,448	159,672	2,917	637	293,674
Additions	70,065	49,471	-	-	119,536
Disposals	(5,500)	-	-	-	(5,500)
At 31 March 2025	195,013	209,143	2,917	637	407,710
Depreciation
At 01 April 2024	53,639	61,840	2,045	314	117,838
Charge for year	21,026	36,779	131	48	57,984
On disposals	-	-	-	-	-
At 31 March 2025	74,665	98,619	2,176	362	175,822
Net book values
Closing balance as at 31 March 2025	120,348	110,524	741	275	231,888
Opening balance as at 01 April 2024	76,809	97,832	872	323	175,836

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	0	13,594
Prepayments & Accrued Income	3,764	3,764
Other Debtors	115,161	165,628
VAT	13,461	19,042
	132,386	202,028

Debtors: amounts falling due after one year

	2025 £		2024 £
Other Debtors	2,900		2,900
	2,900		2,900

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	264	0
Bank Loans & Overdrafts (Secured)	0	(754)
Corporation Tax	0	44,818
Accrued Expenses	2,005	2,906
Other Creditors	13,552	13,552
Directors' Current Accounts	50	76
	15,871	60,598

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	36,994		0
	36,994		0

Registered Number: 10197418
England and Wales
MISKELLA CONSTRUCTION LIMITED

Filleted Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025