REGISTERED NUMBER: 05744057 (England and Wales)

Miakoda Designs Limited

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

A Williams

T Williams

REGISTERED OFFICE:

8a Wingbury Courtyard

Business Village

Leighton Road

Wingrave

Buckinghamshire

HP22 4LW

REGISTERED NUMBER:

05744057 (England and Wales)

ACCOUNTANTS:

Clarkson Cleaver & Bowes Limited

8a Wingbury Courtyard

Business Village

Wingrave

Buckinghamshire

HP22 4LW

FIXED ASSETS

Tangible assets

4

8,599

13,002

CURRENT ASSETS

Debtors

5

162,954

197,715

Cash at bank and in hand

140,113

81,117

303,067

278,832

CREDITORS

Amounts falling due within one year

6

(191,169

)

(189,718

)

NET CURRENT ASSETS

111,898

89,114

TOTAL ASSETS LESS CURRENT LIABILITIES

120,497

102,116

CREDITORS

Amounts falling due after more than one year

7

-

(9,258

)

NET ASSETS

120,497

92,858

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

120,297

92,658

SHAREHOLDERS' FUNDS

120,497

92,858

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

A Williams - Director

T Williams - Director

1.	STATUTORY INFORMATION

Miakoda Designs 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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

33.33% straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement.

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 balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 and that are expected to apply to the reversal of the timing difference.

Current or deferred taxation liabilities are not discounted.

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 pension costs charged in the financial statements represent the contributions payable by the company for the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

18,860

43,680

62,540

Additions

211

-

211

At 31 December 2025

19,071

43,680

62,751

DEPRECIATION

At 1 January 2025

18,438

31,100

49,538

Charge for year

149

4,465

4,614

At 31 December 2025

18,587

35,565

54,152

NET BOOK VALUE

At 31 December 2025

484

8,115

8,599

At 31 December 2024

422

12,580

13,002

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

119,132

152,846

Other debtors

43,822

44,869

162,954

197,715

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

9,476

31,403

Trade creditors

3,860

11,661

Taxation and social security

80,850

52,367

Other creditors

96,983

94,287

191,169

189,718

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

-

9,258

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/12/25

31/12/24

£

£

Within one year

7,883

11,618

Between one and five years

9,991

2,905

17,874

14,523

9.	RELATED PARTY DISCLOSURES

The Directors have made working capital loans to the company and at 31 December 2025 the total amount owed to the Directors was £77,506 (31 December 2024 - £67,276). Interest of £10,500 (2024 - £11,250) is payable for the year ended 31 December 2025.