Company Registration No. 14241113 (England and Wales)
Miller Transport Consultants Ltd
Unaudited accounts
for the year ended 31 July 2025
Miller Transport Consultants Ltd
Unaudited accounts
Contents
Miller Transport Consultants Ltd
Company Information
for the year ended 31 July 2025
Directors
Nadine Lewis
Michael Miller
Company Number
14241113 (England and Wales)
Registered Office
Directnet Accounting Ltd
12 Queen Street
Bridgend
Mid Glamorgan
CF31 1HX
Wales
Accountants
STAS Ltd
253 Cowbridge Road West
Cardiff
CF5 5TD
Miller Transport Consultants Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
11,507
14,050
Cash at bank and in hand
1,222
2,593
Creditors: amounts falling due within one year
(7,854)
(10,830)
Net current (liabilities)/assets
(1,985)
1,051
Called up share capital
1
1
Profit and loss account
9,521
15,100
Shareholders' funds
9,522
15,101
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by
Michael Miller
Director
Company Registration No. 14241113
Miller Transport Consultants Ltd
Notes to the Accounts
for the year ended 31 July 2025
Miller Transport Consultants Ltd is a private company, limited by shares, registered in England and Wales, registration number 14241113. The registered office is Directnet Accounting Ltd, 12 Queen Street, Bridgend, Mid Glamorgan, CF31 1HX, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 July 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing Balance
Motor vehicles
20% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
20% Reducing Balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Miller Transport Consultants Ltd
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
-
20,000
440
1,500
21,940
At 31 July 2025
333
20,000
440
1,500
22,273
At 1 August 2024
-
7,200
150
540
7,890
Charge for the year
67
2,560
57
192
2,876
At 31 July 2025
67
9,760
207
732
10,766
At 31 July 2025
266
10,240
233
768
11,507
At 31 July 2024
-
12,800
290
960
14,050
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
2,869
5,363
Loans from directors
-
1,937
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).