REGISTERED NUMBER: 07170491 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

DAVID MILLER CONSULTING LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

D J Miller

SECRETARY:

B A Miller

REGISTERED OFFICE:

5 Orchard Avenue

Berkhampstead

Hertfordshire

HP4 3LG

REGISTERED NUMBER:

07170491 (England and Wales)

ACCOUNTANTS:

S R Lynn & Co

Chartered Certified Accountants

6 Partridge Lane

Bromham

Bedford

Bedfordshire

MK43 8PQ

FIXED ASSETS

Tangible assets

4

174

699

CURRENT ASSETS

Debtors

1,176

66,049

Cash at bank

44,131

23,729

45,307

89,778

CREDITORS

Amounts falling due within one year

12,967

24,235

NET CURRENT ASSETS

32,340

65,543

TOTAL ASSETS LESS CURRENT LIABILITIES

32,514

66,242

PROVISIONS FOR LIABILITIES

5

33

133

NET ASSETS

32,481

66,109

CAPITAL AND RESERVES

Called up share capital

6

8

8

Retained earnings

32,473

66,101

SHAREHOLDERS' FUNDS

32,481

66,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2026 and were signed by:

D J Miller - Director

1.	STATUTORY INFORMATION

David Miller Consulting 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on cost

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.

Deferred tax

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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Currency

The currency used in the preparation of the financial statements is £ sterling.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2025

and 30 April 2026

56,632

DEPRECIATION

At 1 May 2025

55,933

Charge for year

525

At 30 April 2026

56,458

NET BOOK VALUE

At 30 April 2026

174

At 30 April 2025

699

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Totals

£

COST

At 1 May 2025

and 30 April 2026

54,685

DEPRECIATION

At 1 May 2025

and 30 April 2026

54,685

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

Accelerated capital allowances

33

133

Deferred

tax

£

Balance at 1 May 2025

133

Accelerated capital allowances

(100

)

Balance at 30 April 2026

33

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

£

8

Ordinary Shares

£1

8

8

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

£

D J Miller

Balance outstanding at start of year

50,254

(688

)

Amounts advanced

-

51,254

Amounts repaid

(50,312

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(58

)

50,254

At 30 April 2026 there was £58 owed to Mr D J Miller (2025 - £50,254) owing to the company by Mr D J Miller.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is D J Miller.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of David Miller Consulting Limited for the year ended 30 April 2026 which comprise the Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of David Miller Consulting Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of David Miller Consulting Limited and state those matters that we have agreed to state to the director of David Miller Consulting Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that David Miller Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of David Miller Consulting Limited. You consider that David Miller Consulting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of David Miller Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

S R Lynn & Co

Chartered Certified Accountants

6 Partridge Lane

Bromham

Bedford

Bedfordshire

MK43 8PQ

10 June 2026