Company No: 04581720 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Jonathan Mark Milner
	Tracey Jayne Milner

SECRETARY

Tracey Jayne Milner

REGISTERED OFFICE	South Grange
	Huggate
	York
	YO42 1YS
	United Kingdom

COMPANY NUMBER

04581720 (England and Wales)

ACCOUNTANT	Morrell Middleton Ltd
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Investments	3	2		2
		2		2
Current assets
Debtors	4	11,362		11,362
Cash at bank and in hand	5	17		17
		11,379		11,379
Net current assets		11,379		11,379
Total assets less current liabilities		11,381		11,381
Net assets		11,381		11,381
Capital and reserves
Called-up share capital	6	1,000		1,000
Profit and loss account		10,381		10,381
Total shareholders' funds		11,381		11,381

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Milner Holdings Limited (registered number: 04581720) were approved and authorised for issue by the Board of Directors on 15 July 2026. They were signed on its behalf by:

Tracey Jayne Milner Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Milner Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is South Grange, Huggate, York, YO42 1YS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	2
At 31 March 2026	2
Carrying value at 31 March 2026	2
Carrying value at 31 March 2025	2

4. Debtors

	2026		2025
	£		£
Amounts owed by Group undertakings	10,362		10,362
Other debtors	1,000		1,000
	11,362		11,362

5. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	17		17

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000