IRIS Accounts Production v25.4.0.155 07335811 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07335811 2024-09-30 07335811 2025-09-30 07335811 2024-10-01 2025-09-30 07335811 2023-09-30 07335811 2023-10-01 2024-09-30 07335811 2024-09-30 07335811 ns14:PoundSterling 2024-10-01 2025-09-30 07335811 ns10:Director1 2024-10-01 2025-09-30 07335811 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07335811 ns10:SmallEntities 2024-10-01 2025-09-30 07335811 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07335811 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 07335811 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07335811 ns10:FullAccounts 2024-10-01 2025-09-30 07335811 ns10:Director2 2024-10-01 2025-09-30 07335811 ns10:RegisteredOffice 2024-10-01 2025-09-30 07335811 ns5:CurrentFinancialInstruments 2025-09-30 07335811 ns5:CurrentFinancialInstruments 2024-09-30 07335811 ns5:Non-currentFinancialInstruments 2025-09-30 07335811 ns5:Non-currentFinancialInstruments 2024-09-30 07335811 ns5:ShareCapital 2025-09-30 07335811 ns5:ShareCapital 2024-09-30 07335811 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 07335811 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 07335811 ns5:PlantMachinery 2024-10-01 2025-09-30 07335811 ns5:PlantMachinery 2024-09-30 07335811 ns5:PlantMachinery 2025-09-30 07335811 ns5:PlantMachinery 2024-09-30 07335811 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 07335811 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30

REGISTERED NUMBER: 07335811

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Higgins Miller Solicitors Limited |

| Higgins Miller Solicitors Limited (Registered number: 07335811) |

Contents of the Financial Statements

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| Higgins Miller Solicitors Limited |

Company Information

for the year ended 30 September 2025

| DIRECTORS: | M A Higgins

| M T Taylor

| REGISTERED OFFICE: | 49 Middle Hillgate

| Stockport

| Cheshire

| SK1 3DL

| REGISTERED NUMBER: | 07335811

| ACCOUNTANTS: | Bennett Brooks & Co Limited

| Chartered Accountants

| St George's Court

| Winnington Avenue

| Northwich

| Cheshire

| CW8 4EE

| Higgins Miller Solicitors Limited (Registered number: 07335811) |

Balance Sheet

30 September 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 13,613 |  | 8,518 |  |

CURRENT ASSETS

Debtors | 5 | 420,379 |  | 187,109 |  |

Cash at bank and in hand | 171,835 |  | 178,661 |  |

592,214 |  | 365,770 |  |

CREDITORS

Amounts falling due within one year | 6 | (341,746 | ) | (112,179 | ) |

NET CURRENT ASSETS | 250,468 |  | 253,591 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 264,081 |  | 262,109 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (7,529 | ) |

PROVISIONS FOR LIABILITIES | (3,565 | ) | (2,292 | ) |

NET ASSETS | 260,516 |  | 252,288 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 260,416 |  | 252,188 |  |

260,516 |  | 252,288 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 January 2026 and were signed on its behalf by:

M A Higgins - Director

| Higgins Miller Solicitors Limited (Registered number: 07335811) |

Notes to the Financial Statements

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Higgins Miller Solicitors Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed.

| Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Unbilled revenue is included in debtors within accrued income.

| 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 etc | - | 25% on cost

| 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.

| 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.

| Higgins Miller Solicitors Limited (Registered number: 07335811) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Share capital

| Ordinary shares are classed as equity.

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Distributions to equity holders

| Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

| Operating Leases

| Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 13 (2024 - 12 ) .

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 October 2024 | 39,626 |  |

| Additions | 8,683 |  |

| At 30 September 2025 | 48,309 |  |

| DEPRECIATION

| At 1 October 2024 | 31,108 |  |

| Charge for year | 3,588 |  |

| At 30 September 2025 | 34,696 |  |

| NET BOOK VALUE

| At 30 September 2025 | 13,613 |  |

| At 30 September 2024 | 8,518 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 127,006 |  | 33,259 |  |

| Other debtors | 293,373 |  | 153,850 |  |

420,379 |  | 187,109 |  |

| Higgins Miller Solicitors Limited (Registered number: 07335811) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 24,705 |  | 10,648 |  |

| Trade creditors | 9,790 |  | 10,502 |  |

| Taxation and social security | 39,242 |  | 67,206 |  |

| Other creditors | 268,009 |  | 23,823 |  |

341,746 |  | 112,179 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | - |  | 7,529 |  |

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is M A Higgins.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Higgins Miller Solicitors Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Higgins Miller Solicitors Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Higgins Miller Solicitors Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Higgins Miller Solicitors Limited and state those matters that we have agreed to state to the Board of Directors of Higgins Miller Solicitors Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Higgins Miller Solicitors Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Higgins Miller Solicitors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Higgins Miller Solicitors Limited. You consider that Higgins Miller Solicitors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Higgins Miller Solicitors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

22 January 2026