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Registration number: 08330521

The Millerbrown Group (UK) Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

The Millerbrown Group (UK) Ltd

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

The Millerbrown Group (UK) Ltd

Company Information

Director | AP Miller

Registered office | Lea Nor House Long Lane Honley Holmfirth West Yorkshire HD9 6EB

Accountants | D & A Hill 18 T8 9 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

The Millerbrown Group (UK) Ltd

Director's Report
for the Year Ended 31 December 2025

The director presents his report and the financial statements for the year ended 31 December 2025.

Director of the company

The director who held office during the year was as follows:

AP Miller

Principal activity

The principal activity of the company is construction installation.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 19 February 2026

......................................... AP Miller Director

The Millerbrown Group (UK) Ltd

(Registration number: 08330521 )
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 1,676 | 2,235
Investments | 6 | 2 | 2
|  | 1,678 | 2,237
Current assets |  |  |
Debtors | 7 | 34,754 | 14,804
Cash at bank and in hand |  | 237,124 | 124,011
|  | 271,878 | 138,815
Creditors: Amounts falling due within one year | 8 | (176,189) | (56,987)
Net current assets |  | 95,689 | 81,828
Net assets |  | 97,367 | 84,065
Capital and reserves |  |  |
Called up share capital | 9 | 102 | 102
Retained earnings |  | 97,265 | 83,963
Shareholders' funds |  | 97,367 | 84,065

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 February 2026

The Millerbrown Group (UK) Ltd

(Registration number: 08330521 )
Balance Sheet as at 31 December 2025

......................................... AP Miller Director

The Millerbrown Group (UK) Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lea Nor House
Long Lane
Honley
Holmfirth
West Yorkshire
HD9 6EB
England

These financial statements were authorised for issue by the director on 19 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The Millerbrown Group (UK) Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | Written off equally

The Millerbrown Group (UK) Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 January 2025 | 2,000 | 2,000
At 31 December 2025 | 2,000 | 2,000
Amortisation
At 1 January 2025 | 2,000 | 2,000
At 31 December 2025 | 2,000 | 2,000
Carrying amount
At 31 December 2025 | - | -

The Millerbrown Group (UK) Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

5 | Tangible assets

| Bike £ | Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 2,083 | 7,873 | 9,956
At 31 December 2025 | 2,083 | 7,873 | 9,956
Depreciation
At 1 January 2025 | 911 | 6,810 | 7,721
Charge for the year | 293 | 266 | 559
At 31 December 2025 | 1,204 | 7,076 | 8,280
Carrying amount
At 31 December 2025 | 879 | 797 | 1,676
At 31 December 2024 | 1,172 | 1,063 | 2,235

6 | Investments

| 2025 £ | 2024 £
Investments in associates | 2 | 2

Associates | £
Cost
At 1 January 2025 | 2
Provision
Carrying amount
At 31 December 2025 | 2
At 31 December 2024 | 2

The Millerbrown Group (UK) Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 7,501 | -
Prepayments | 26,446 | 14,014
Other debtors | 807 | 790
| 34,754 | 14,804

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 10,521 | 6,241
Taxation and social security | 49,850 | 5,517
Other creditors | 115,818 | 45,229
| 176,189 | 56,987

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100
A Ordinary of £1 each | 1 | 1 | 1 | 1
B Ordinary of £1 each | 1 | 1 | 1 | 1
| 102 | 102 | 102 | 102