2024-10-01 2025-09-30 false Capium Accounts Production 1.1 01034087 2024-10-01 2025-09-30 01034087 bus:FullAccounts 2024-10-01 2025-09-30 01034087 bus:FRS102 2024-10-01 2025-09-30 01034087 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 01034087 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 01034087 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01034087 2024-10-01 2025-09-30 01034087 2025-09-30 01034087 bus:RegisteredOffice 2024-10-01 2025-09-30 01034087 core:WithinOneYear 2025-09-30 01034087 core:AfterOneYear 2025-09-30 01034087 1 2024-10-01 2025-09-30 01034087 bus:Director1 2024-10-01 2025-09-30 01034087 bus:Director1 2025-09-30 01034087 bus:Director1 2023-10-01 2024-09-30 01034087 2023-10-01 01034087 bus:CompanySecretary1 2024-10-01 2025-09-30 01034087 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 01034087 2023-10-01 2024-09-30 01034087 2024-09-30 01034087 core:WithinOneYear 2024-09-30 01034087 core:AfterOneYear 2024-09-30 01034087 bus:EntityAccountantsOrAuditors 2023-10-01 2024-09-30 01034087 core:CostValuation core:Non-currentFinancialInstruments 2025-09-30 01034087 core:CostValuation core:Non-currentFinancialInstruments 2024-09-30 01034087 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-09-30 01034087 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 01034087 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-09-30 01034087 core:Non-currentFinancialInstruments 2025-09-30 01034087 core:Non-currentFinancialInstruments 2024-09-30 01034087 core:ShareCapital 2025-09-30 01034087 core:ShareCapital 2024-09-30 01034087 core:RetainedEarningsAccumulatedLosses 2025-09-30 01034087 core:RetainedEarningsAccumulatedLosses 2024-09-30 01034087 dpl:Item1 2024-10-01 01034087 dpl:Item1 2025-09-30 01034087 dpl:Item1 2023-10-01 01034087 dpl:Item1 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 01034087
England and Wales

 

 

 

E.MILNER BUILDERS (MERCHANTS) LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

E.Milner Builders (Merchants) Ltd
Contents Page
For the year ended 30 September 2025
Director Miss S Plumridge
Registered Number 01034087
Registered Office Chawley Manor Farm
Bottom Road
West Wycombe
Bucks
HP14 4BS
Accountants Numeric Accounting Limited
Suite 1, The Portway Centre
1 Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
Secretary Miss S Plumridge
1
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Investments 3 950,000    800,000 
950,000    800,000 
Current assets      
Cash at bank and in hand 1,082,503    874,269 
Creditors: amount falling due within one year 4 (62,052)   (58,248)
Net current assets 1,020,451    816,021 
 
Total assets less current liabilities 1,970,451    1,616,021 
Net assets 1,970,451    1,616,021 
 

Capital and reserves 		     
Called up share capital 100    100 
Fair Value Reserves 5 436,823    300,000 
Profit and loss account 1,533,528    1,315,921 
Shareholders' funds 1,970,451    1,616,021 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 10 June 2026 and were signed by:


-------------------------------
Miss S Plumridge
Director
2
General Information
E.Milner Builders (Merchants) Ltd is a private company, limited by shares, registered in England and Wales, registration number 01034087, registration address Chawley Manor Farm, Bottom Road, West Wycombe, Bucks, HP14 4BS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation. 
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.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 2).
3.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 October 2024 800,000    800,000 
Additions -    - 
Disposals (100,000)   (100,000)
Revaluations 250,000    250,000 
At 30 September 2025 950,000    950,000 
Fixed asset investments comprises freehold land and buildings of £950,000 (2024: £800,000) which is not depreciated.

The freehold land and buildings are stated at fair value as provided by the director Miss S Plumridge.

The historical cost of the freehold land and buildings was £513,177 (2024: £613,177).

4.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 0    1 
Corporation Tax 25,043    21,318 
Accrued Expenses 1,640    1,560 
Directors' Current Accounts 35,369    35,369 
62,052    58,248 

5.

Fair Value Reserves

2025
£		   2024
£
Fair Value Reserve b/fwd 300,000    300,000 
Transfer from Profit and Loss account 136,823    0 
436,823    300,000 

6.

Director’s loan

Miss S Plumridge

Particulars   2025
£		   2024
£
Opening Balance (35,369) (35,189)
Advances to director -  - 
Repayments by director -  (180)
Closing Balance (35,369) (35,369)



3