114-118 Muller Road Management Limited Filleted Accounts Cover |
Company No. 06576703 | |||||||||
114-118 Muller Road Management Limited Directors Report Registrar |
The Directors present their report and the accounts for the year ended 30 April 2025. | |||||||||
Principal activities | |||||||||
Directors | |||||||||
The Directors who served at any time during the year were as follows: | |||||||||
Damon Howles | |||||||||
Elizabeth Robinson | |||||||||
Rose Connaughton | |||||||||
Sadie Bendall | |||||||||
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006. | |||||||||
Signed on behalf of the board | |||||||||
Elizabeth Robinson | |||||||||
Director | |||||||||
19 January 2026 | |||||||||
114-118 Muller Road Management Limited Balance Sheet Registrar |
at | ||||||||||
Company No. | 06576703 | Notes | 2025 | 2024 | ||||||
£ | £ | |||||||||
Current assets | ||||||||||
Cash at bank and in hand | ||||||||||
Creditors: Amount falling due within one year | 5 | ( | ( | |||||||
Net current assets | ||||||||||
Total assets less current liabilities | ||||||||||
Net assets | ||||||||||
Reserves | ||||||||||
Income and expenditure account | 6 | |||||||||
Total equity | ||||||||||
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's income and expenditure account. | ||||||||||
Approved by the board on 19 January 2026 and signed on its behalf by: | ||||||||||
Elizabeth Robinson | ||||||||||
Director | ||||||||||
19 January 2026 | ||||||||||
114-118 Muller Road Management Limited Notes to the Accounts Registrar |
for the year ended 30 April 2025 | |||||||||||||||
1 | General information | ||||||||||||||
114-118 Muller Road Management Limited is a private company limited by guarantee and incorporated in England and Wales. | |||||||||||||||
Its registered number is: 06576703 | |||||||||||||||
Its registered office is: | |||||||||||||||
2 | Accounting policies | ||||||||||||||
Intangible fixed assets | |||||||||||||||
Research and development costs | |||||||||||||||
Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line. | |||||||||||||||
Taxation | |||||||||||||||
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in the income and expenditure account, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively. | |||||||||||||||
Freehold investment property | |||||||||||||||
No depreciation is provided in respect of investment properties. | |||||||||||||||
Investments | |||||||||||||||
Stocks | |||||||||||||||
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs. Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses. | |||||||||||||||
Trade and other debtors | |||||||||||||||
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. | |||||||||||||||
Trade and other creditors | |||||||||||||||
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. | |||||||||||||||
Foreign currencies | |||||||||||||||
Provisions | |||||||||||||||
Provisions are charged as an expense to the income and expenditure account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet. | |||||||||||||||
3 | Employees | ||||||||||||||
2025 | 2024 | ||||||||||||||
Number | Number | ||||||||||||||
The average monthly number of employees (including directors) during the year was: | |||||||||||||||
4 | Taxation | ||||||||||||||
(a) Tax on profit on ordinary activities | 2025 | ||||||||||||||
The tax charge is made up as follows: | £ | ||||||||||||||
UK corporation tax | |||||||||||||||
(b) Factors affecting the total tax charge for the period | |||||||||||||||
Profit on ordinary activities before tax | |||||||||||||||
5 | Creditors: | ||||||||||||||
amounts falling due within one year | |||||||||||||||
2025 | 2024 | ||||||||||||||
£ | £ | ||||||||||||||
Accruals and deferred income | |||||||||||||||
6 | Reserves | ||||||||||||||