Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 06196003 Mr Neville Miller Mrs Paula Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06196003 2024-05-31 06196003 2025-05-31 06196003 2024-06-01 2025-05-31 06196003 frs-core:CurrentFinancialInstruments 2025-05-31 06196003 frs-core:Non-currentFinancialInstruments 2025-05-31 06196003 frs-core:ComputerEquipment 2025-05-31 06196003 frs-core:ComputerEquipment 2024-06-01 2025-05-31 06196003 frs-core:ComputerEquipment 2024-05-31 06196003 frs-core:ShareCapital 2025-05-31 06196003 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06196003 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06196003 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06196003 frs-bus:SmallEntities 2024-06-01 2025-05-31 06196003 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06196003 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06196003 frs-bus:Director1 2024-06-01 2025-05-31 06196003 frs-bus:Director2 2024-06-01 2025-05-31 06196003 frs-countries:EnglandWales 2024-06-01 2025-05-31 06196003 2023-05-31 06196003 2024-05-31 06196003 2023-06-01 2024-05-31 06196003 frs-core:CurrentFinancialInstruments 2024-05-31 06196003 frs-core:Non-currentFinancialInstruments 2024-05-31 06196003 frs-core:ShareCapital 2024-05-31 06196003 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06196003
Millers Electrical and Building Services Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Anumerate Limited
Millers Electrical and Building Services Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Millers Electrical and Building Services Limited
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 06196003

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 728 |  | -
|  |  | 728 |  | -
CURRENT ASSETS
Stocks | 5 | 1,900 |  | 2,200 |
Debtors | 6 | 25,091 |  | 20,190 |
Cash at bank and in hand |  | 20,866 |  | 9,933 |
|  | 47,857 |  | 32,323 |
Creditors: Amounts Falling Due Within One Year | 7 | (45,401 ) |  | (17,652 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 2,456 |  | 14,671
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,184 |  | 14,671
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (508 )
NET ASSETS |  |  | 3,184 |  | 14,163
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 3,084 |  | 14,063
SHAREHOLDERS' FUNDS |  |  | 3,184 |  | 14,163

Page 1
Page 2
Millers Electrical and Building Services Limited
Statement of Financial Position (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Neville Miller Director
04/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Millers Electrical and Building Services Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Millers Electrical and Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06196003 . The registered office is 89 The Grove, West Wickham, BR4 9LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% straight line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.6. Debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.7. Creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as
non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
Page 3
Page 4
Millers Electrical and Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2024 | 8,825
Additions | 776
As at 31 May 2025 | 9,601
Depreciation
As at 1 June 2024 | 8,825
Provided during the period | 48
As at 31 May 2025 | 8,873
Net Book Value
As at 31 May 2025 | 728
As at 1 June 2024 | -

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,900 |  | 2,200

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,021 |  | 4,078
Other debtors | 19,070 |  | 16,112
| 25,091 |  | 20,190

Other Debtors includes £17,730 (2024: £14,521) of CIS asset reclaimed in the current year and stock £1,900 (2024: £2,200).
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,090 |  | 2,363
Other creditors | 31,988 |  | 8,208
Taxation and social security | 10,323 |  | 7,081
| 45,401 |  | 17,652

Other creditors above includes amounts owed to the directors totalling £23,000 (2024: £6,000), accrued expenses £243 (2024: £243) and income received in advance £8,746 (2024: nil).
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | - |  | 508

Page 4
Page 5
Millers Electrical and Building Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Related Party Transactions
At 31 May 2025 the Company owed the Directors £23,000 (2024: £6,000) in unpaid dividends and cash advances, made up as follows: N Miller £14,000 (2024: £3,000) and P Miller £9,000 (£3,000).
Balances with related parties are unsecured, interest-free and have no fixed terms of repayment.
Page 5