Company registration number 13569683 (England and Wales)
MILLER-BROWN CONSULTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
MILLER-BROWN CONSULTING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
MILLER-BROWN CONSULTING LIMITED (REGISTERED NUMBER: 13569683)
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
3
3,233
3,633
Tangible assets
4
3,495
4,760
6,728
8,393
Current assets
Debtors
5
320
362
Cash at bank and in hand
4,489
5,146
4,809
5,508
Creditors: amounts falling due within one year
6
(26,467)
(30,255)
Net current liabilities
(21,658)
(24,747)
Net liabilities
(14,930)
(16,354)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(15,030)
(16,454)
Total equity
(14,930)
(16,354)

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 March 2026
Mr H Miller-Brown
Director
MILLER-BROWN CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Miller-Brown Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Upper Grosvenor Road, Tunbridge Wells, England, TN1 2EP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company intends to cease to trade in the foreseeable future. However, in the opinion of the director, there would be no material difference to the financial statements if they were prepared on any other basis. Therefore, the director continues to use the going concern basis for the financial statements.

1.3
Turnover

Turnover represents amounts receivable, net of VAT and trade discounts, for the provision of event catering services. Revenue is recognised in the period to which the service has been provided.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
Reducing balance 25%
Fixtures and fittings
Reducing balance 25%
Computers
Straight line 33%

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

MILLER-BROWN CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024 and 31 December 2024
4,000
Amortisation and impairment
At 1 January 2024
367
Amortisation charged for the year
400
At 31 December 2024
767
Carrying amount
At 31 December 2024
3,233
At 31 December 2023
3,633
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 January 2024 and 31 December 2024
2,621
2,685
584
5,890
Depreciation and impairment
At 1 January 2024
527
501
102
1,130
Depreciation charged in the year
524
546
195
1,265
At 31 December 2024
1,051
1,047
297
2,395
MILLER-BROWN CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 December 2024
1,570
1,638
287
3,495
At 31 December 2023
2,094
2,184
482
4,760
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
320
362
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
162
427
Taxation and social security
1,592
1,314
Other creditors
24,713
28,514
26,467
30,255
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