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Registered number: 00538182 L.J.A.MIERS & COMPANY LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
L.J.A.MIERS & COMPANY LIMITED REGISTERED NUMBER: 00538182 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 5 |  | 1,183,922 |  | 911,405
|  |  | 1,183,922 |  | 911,405
CURRENT ASSETS |  |  |  |  |
Stocks |  | 787,623 |  | 633,499 |
Debtors: amounts falling due within one year | 6 | 1,252,993 |  | 1,261,431 |
Cash at bank and in hand |  | 2,821,036 |  | 2,252,335 |
|  | 4,861,652 |  | 4,147,265 |
Creditors: amounts falling due within one year | 7 | (2,022,284) |  | (1,415,508) |
NET CURRENT ASSETS |  |  | 2,839,368 |  | 2,731,757
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,023,290 |  | 3,643,162
Creditors: amounts falling due after more than one year | 8 |  | (750) |  | -
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 9 |  | (248,159) |  | (211,733)
NET ASSETS |  |  | 3,774,381 |  | 3,431,429
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 1,800 |  | 1,800
Capital redemption reserve |  |  | 1,200 |  | 1,200
Profit and loss account |  |  | 3,771,381 |  | 3,428,429
|  |  | 3,774,381 |  | 3,431,429
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
L.J.A.MIERS & COMPANY LIMITED REGISTERED NUMBER: 00538182 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J H A Miers
Director
Date: 14 January 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
L.J.A.MIERS & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | GENERAL INFORMATION
L.J.A.Miers & Company Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Hawkesden Road, St Neots, Cambridgeshire, PE19 1QS. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.3 | TURNOVER
Turnover comprises revenue recognised by the Company in respect of the supply and conversion of rubber plastic products for industry during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised as the fair value of the consideration received or receivable and is recognised on the date that the goods are dispatched.
| 2.4 | OPERATING LEASES
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 3
L.J.A.MIERS & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | FINANCE LEASES
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.6 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.
| 2.8 | PENSIONS
The Company operates a defined contribution scheme for its employees. A defined contribution scheme is one under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 4
L.J.A.MIERS & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.9 | CURRENT AND DEFERRED TAXATION (CONTINUED)
Page 5
L.J.A.MIERS & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.10 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Fixtures and fittings | - | 20% |
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | STOCKS
Stocks comprise finished goods held for resale and work in progress and are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell, and after making due allowance for obsolete and slow moving stocks. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.12 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.13 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Page 6
L.J.A.MIERS & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.14 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY
The preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the application of accounting policies and reported amounts of assets, liabilities, income and expenses. Actual results may be different from these estimates. Information about assumptions and estimation uncertainties that have significant risk of resulting in material adjustment within the next financial year are included below. Critical judgements that management has made in the process of applying accounting policies disclosed herein and that have a significant effect on the amounts recognised in the financial statements relate to the following: Useful economic lives of tangible fixed assets The annual depreciation charge for tangible fixed assets is sensitive to changes in the useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually based on industry knowledge and historical useful economic lives of previously owned tangible fixed assets. In making this assessment, management has taken into consideration industry conditions, the expected use period and the resale market for second hand assets. Valuation of stocks Stocks are held at the lower of cost and net realisable value. The directors review the net realisable value of finished goods at each reporting date, and make provisions where they consider this to be lower than cost or where there is slow moving or obsolete stock.
4. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 42 (2024 - 45).
Page 7
L.J.A.MIERS & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | TANGIBLE FIXED ASSETS
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| COST |  |  |  |  |
| At 1 October 2024 | 2,975,557 | 515,621 | 577,907 | 272,069 | 4,341,154
| Additions | 514,853 | 264,529 | 53,107 | - | 832,489
| Disposals | (37,800) | (287,098) | - | - | (324,898)
| At 30 September 2025 | 3,452,610 | 493,052 | 631,014 | 272,069 | 4,848,745
| DEPRECIATION |  |  |  |  |
| At 1 October 2024 | 2,540,374 | 292,029 | 333,469 | 263,877 | 3,429,749
| Charge for the year | 256,851 | 110,760 | 70,076 | 3,208 | 440,895
| Disposals | (1,260) | (204,561) | - | - | (205,821)
| At 30 September 2025 | 2,795,965 | 198,228 | 403,545 | 267,085 | 3,664,823
| NET BOOK VALUE |  |  |  |  |
| At 30 September 2025 | 656,645 | 294,824 | 227,469 | 4,984 | 1,183,922
| At 30 September 2024 | 435,183 | 223,592 | 244,438 | 8,192 | 911,405
| Included within tangible fixed assets is an asset with a net book value of £97,532 (2024 - £Nil) which is subject to a hire purchase agreement. The hire purchase liability outstanding at the year end is £9,750 (2024 - £Nil). The agreement financed £18,000 of the asset cost, with the balance paid upfront.
Page 8
L.J.A.MIERS & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,023,094 | 1,155,233
| Other debtors | 5,408 | 2,641
| Prepayments and accrued income | 224,491 | 103,557
|  | 1,252,993 | 1,261,431
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,076,117 | 877,408
| Corporation tax | 48,178 | 157,068
| Other taxation and social security | 174,190 | 251,479
| Net obligations under finance lease and hire purchase contracts | 9,000 | -
| Other creditors | 443,713 | 31,860
| Accruals and deferred income | 271,086 | 97,693
|  | 2,022,284 | 1,415,508
| Net obligations under finance lease and hire purchase contracts are secured on the assets concerned. Other creditors include contributions of £515 (2024 - £508) payable to the Company's defined contribution pension scheme at the balance sheet date.
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 750 | -
| Net obligations under finance lease and hire purchase contracts are secured on the assets concerned.
Page 9
L.J.A.MIERS & COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | DEFERRED TAXATION
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 211,733 | 211,571
| Charged to profit or loss | 36,426 | 162
| AT END OF YEAR | 248,159 | 211,733
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 248,232 | 211,791
| Short term timing differences | (73) | (58)
|  | 248,159 | 211,733
10. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,800 (2024 - 1,800) Ordinary shares of £1.00 each | 1,800 | 1,800
11.FINANCIAL COMMITMENTS Total financial commitments, guarantees and contingencies that are not included in the balance sheet amount to £205,196 (2024 - £52,541)
12. | CONTROLLING PARTY
The Company is under the immediate and ultimate control of J H A Miers, who owns 50% of the issued share capital.
13. | AUDITOR'S INFORMATION
The auditor's report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 14 January 2026 by Edward Napper (Senior Statutory Auditor) on behalf of PEM Audit Limited. Page 10