REGISTERED NUMBER: 06542465 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROBERT MILLER & COMPANY

(HOUGHTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P N Brown

SECRETARY:

P N Brown

REGISTERED OFFICE:

Kings Hall

4 Imperial Buildings

Houghton-Le-Spring

Tyne and Wear

DH4 4DJ

REGISTERED NUMBER:

06542465 (England and Wales)

ACCOUNTANTS:

Robert Miller & Co.

Kings Hall

4 Imperial Buildings

Houghton Le Spring

Tyne and Wear

DH4 4DJ

FIXED ASSETS

Intangible assets

3

-

220,000

Tangible assets

4

4,217

4,446

4,217

224,446

CURRENT ASSETS

Stocks

8,233

20,615

Debtors

5

132,516

66,945

Cash in hand

-

37

140,749

87,597

CREDITORS

Amounts falling due within one year

6

26,686

48,400

NET CURRENT ASSETS

114,063

39,197

TOTAL ASSETS LESS CURRENT LIABILITIES

118,280

263,643

CREDITORS

Amounts falling due after more than one year

7

184,541

200,745

NET (LIABILITIES)/ASSETS

(66,261

)

62,898

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(66,361

)

62,798

SHAREHOLDERS' FUNDS

(66,261

)

62,898

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 December 2025 and were signed on its behalf by:

P N Brown - Director

1.	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.

Goodwill

Goodwill is the amount paid in connection with the acquisition of a previous business on the 1 April 2008.

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 & equipment

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

220,000

Disposals

(220,000

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

220,000

4.	TANGIBLE FIXED ASSETS

Improvements

to

Fixtures

property

& equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

3,300

27,625

30,925

DEPRECIATION

At 1 April 2024

-

26,479

26,479

Charge for year

-

229

229

At 31 March 2025

-

26,708

26,708

NET BOOK VALUE

At 31 March 2025

3,300

917

4,217

At 31 March 2024

3,300

1,146

4,446

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

52,724

34,964

Other debtors

79,792

31,981

132,516

66,945

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

472

25,253

Trade creditors

858

-

Taxation and social security

21,572

22,010

Other creditors

3,784

1,137

26,686

48,400

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

184,541

200,745