Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04168118 Mr Jason Miller Mr Frederick Miller Ms Yvonne Miller Mr Frederick Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04168118 2025-03-31 04168118 2026-03-31 04168118 2025-04-01 2026-03-31 04168118 frs-core:CurrentFinancialInstruments 2026-03-31 04168118 frs-core:MotorVehicles 2026-03-31 04168118 frs-core:MotorVehicles 2025-04-01 2026-03-31 04168118 frs-core:MotorVehicles 2025-03-31 04168118 frs-core:PlantMachinery 2026-03-31 04168118 frs-core:PlantMachinery 2025-04-01 2026-03-31 04168118 frs-core:PlantMachinery 2025-03-31 04168118 frs-core:ShareCapital 2026-03-31 04168118 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04168118 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04168118 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04168118 frs-bus:SmallEntities 2025-04-01 2026-03-31 04168118 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04168118 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04168118 frs-bus:Director1 2025-04-01 2026-03-31 04168118 frs-bus:Director2 2025-04-01 2026-03-31 04168118 frs-bus:Director3 2025-04-01 2026-03-31 04168118 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 04168118 frs-countries:EnglandWales 2025-04-01 2026-03-31 04168118 2024-03-31 04168118 2025-03-31 04168118 2024-04-01 2025-03-31 04168118 frs-core:CurrentFinancialInstruments 2025-03-31 04168118 frs-core:ShareCapital 2025-03-31 04168118 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04168118
Miller and Son (Butchers) Limited
Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04168118
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,181 1,046
6,181 1,046
CURRENT ASSETS
Stocks 5 1,932 886
Debtors 6 3,613 4,386
Cash at bank and in hand 27,768 29,649
33,313 34,921
Creditors: Amounts Falling Due Within One Year 7 (16,250 ) (16,459 )
NET CURRENT ASSETS (LIABILITIES) 17,063 18,462
TOTAL ASSETS LESS CURRENT LIABILITIES 23,244 19,508
NET ASSETS 23,244 19,508
CAPITAL AND RESERVES
Called up share capital 8 3 3
Profit and Loss Account 23,241 19,505
SHAREHOLDERS' FUNDS 23,244 19,508
Page 1
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For the year ending 31 March 2026 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Miller
Director
8 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Miller and Son (Butchers) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04168118 . The registered office is C/O Keith Willis Associates, Gothic House, Barker Gate, Nottingham, NG1 1JU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% straight line
Motor Vehicles 25% straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.5. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2025 14,774 2,090 16,864
Additions 6,287 - 6,287
As at 31 March 2026 21,061 2,090 23,151
Depreciation
As at 1 April 2025 14,773 1,045 15,818
Provided during the period 629 523 1,152
As at 31 March 2026 15,402 1,568 16,970
Net Book Value
As at 31 March 2026 5,659 522 6,181
As at 1 April 2025 1 1,045 1,046
5. Stocks
2026 2025
£ £
Stock 1,932 886
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 2,997 3,357
Other debtors 616 1,029
3,613 4,386
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 6,754 5,008
Other creditors 8,316 8,483
Taxation and social security 1,180 2,968
16,250 16,459
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 3 3
Page 5