REGISTERED NUMBER: 06268721 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

MILLER ROSKELL LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D G Miller FCCA

Mr K Roskell FCCA

Mr M S L Banks FCCA

REGISTERED OFFICE:

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

REGISTERED NUMBER:

06268721 (England and Wales)

ACCOUNTANTS:

Miller Roskell Limited

Chartered Certified Accountants

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

298,901

310,047

Investment property

6

296,405

296,405

595,306

606,452

CURRENT ASSETS

Stocks

221,579

226,496

Debtors

7

379,736

411,549

Cash at bank and in hand

800,305

582,750

1,401,620

1,220,795

CREDITORS

Amounts falling due within one year

8

355,660

263,056

NET CURRENT ASSETS

1,045,960

957,739

TOTAL ASSETS LESS CURRENT LIABILITIES

1,641,266

1,564,191

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

1,641,165

1,564,090

SHAREHOLDERS' FUNDS

1,641,266

1,564,191

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Mr K Roskell FCCA - Director

Mr D G Miller FCCA - Director

1.	STATUTORY INFORMATION

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

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

267,870

AMORTISATION

At 1 August 2024

and 31 July 2025

267,870

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 August 2024

329,707

10,250

30,632

Additions

-

-

-

At 31 July 2025

329,707

10,250

30,632

DEPRECIATION

At 1 August 2024

31,844

10,249

27,814

Charge for year

10,522

-

1,195

At 31 July 2025

42,366

10,249

29,009

NET BOOK VALUE

At 31 July 2025

287,341

1

1,623

At 31 July 2024

297,863

1

2,818

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2024

17,593

44,324

432,506

Additions

422

4,122

4,544

At 31 July 2025

18,015

48,446

437,050

DEPRECIATION

At 1 August 2024

13,870

38,682

122,459

Charge for year

1,406

2,567

15,690

At 31 July 2025

15,276

41,249

138,149

NET BOOK VALUE

At 31 July 2025

2,739

7,197

298,901

At 31 July 2024

3,723

5,642

310,047

Included in cost of land and buildings is freehold land of £ 100,000 (2024 - £ 100,000 ) which is not depreciated.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

296,405

NET BOOK VALUE

At 31 July 2025

296,405

At 31 July 2024

296,405

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

326,775

363,635

Other debtors

52,961

47,914

379,736

411,549

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,034

3,189

Taxation and social security

205,385

193,802

Other creditors

148,241

66,065

355,660

263,056

9.	RELATED PARTY DISCLOSURES

The directors operated loan accounts with the company. The aggregate balance owed to the directors at 31 July 2025 was £45,753 (2024 - £69,276).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr K Roskell FCCA.