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MIAMY GROUP LTD
Unaudited Financial Statements
for the period ended 28 February 2026
Company registration number 16234691
(England and Wales)

# Company Information

For the period 6 February 2025 to 28 February 2026

Director | Seymour, Steven

Registered office | Unit 8 Alexandria Drive
| Ashton Under Lyne
| OL7 0QN

Registered number | 16234691

Accountant | MDJ Consultants Ltd
| Canal View
| 8B Slate Lane
| Audenshaw
| Manchester
| Lancashire
| M34 5GW

# Statement of Financial Position

As at 28 February 2026

| Notes |
2026
£
£
Fixed assets
Investments
| 4 |
400
400
Current assets
Debtors
| 5 |
101,067
101,067
Creditors
Amounts falling due within one year
| 6 |
(3,411)
(3,411)
Net current assets (liabilities)
97,656
Total assets less current liabilities
98,056
Creditors
Amounts falling due after one year
(95,262)
(95,262)
Net assets (liabilities)
2,794
Capital and reserves
Called up share capital
| 7 |
1,012
Profit and loss account
1,782
Total equity
2,794

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 April 2026 and are signed on its behalf by:

Seymour, Steven Seymour, Steven Director

Company registration number 16234691

# Notes to the Financial Statements

For the period 6 February 2025 to 28 February 2026

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

### 2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.4. Interest receivable

Interest income is recognised using the effective interest rate method.

### 2.5. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.6. Investments

Investments in subsidiaries, associates, and joint ventures are measured at cost less any accumulated impairment losses. Other investments in equity instruments that are publicly traded are measured at fair value, with changes in fair value recognised in the income statement. Other investments in equity instruments that are not publicly traded are measured at fair value unless this cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses.

### 2.7. Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

### 2.8. Trade and other creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

### 2.9. Related parties

A related party is a person or entity that is related to the company. This includes individuals with control or significant influence, members of key management personnel, and entities within the same group. All transactions with related parties are disclosed in the notes to the financial statements. Disclosure includes the nature of the related party relationship, the amount of the transactions, and any outstanding balances and commitments at the reporting date. As permitted by FRS 102, disclosure is not required of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

### 2.10. Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

### 2.11. Preparation of consolidated statements

The financial statements contain information about MIAMY GROUP LTD as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

### 3. Employees

The average number of employees during the year was 3.

### 4. Fixed asset investments

Investments in group undertakings
Total
£
£
Cost
Additions
400
400
At 28 February 2026
400
400
Impairment
At 28 February 2026
-
-
Net book value
At 28 February 2026
400
400

### 5. Debtors

2026
£
Other debtors
98,737
Prepayments and accrued income
2,330
Total due within one year
101,067
Total due after one year
-
Total
101,067

### 6. Creditors due within one year

2026
£
Trade creditors
2,546
Other creditors
200
Taxation and social security
665
Total
3,411

### 7. Share capital

2026
£
Allotted, called up and fully paid
Ordinary A Shares - £1 each
1,000
Capital - Ordinary B Shares - £0.01 each
10
Capital - Ordinary C Shares - £0.01 each
1
Capital - Ordinary B Shares - £0.01 each
1
Total
1,012