REGISTERED NUMBER: 13685585 (England and Wales)

MILLIE MCBRIDE DRESSAGE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms C McBride

Y Boodhoo

SECRETARY:

Indigo Secretaries Limited

REGISTERED OFFICE:

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

REGISTERED NUMBER:

13685585 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

102,529

95,387

CURRENT ASSETS

Cash at bank

-

6,658

CREDITORS

Amounts falling due within one year

5

128,365

161,446

NET CURRENT LIABILITIES

(128,365

)

(154,788

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,836

)

(59,401

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(25,936

)

(59,501

)

SHAREHOLDERS' FUNDS

(25,836

)

(59,401

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 15 December 2025 and were signed on its behalf by:

Ms C McBride - Director

1.	STATUTORY INFORMATION

Millie McBride Dressage Ltd 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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance and 10% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

32,366

95,924

12,000

1,766

142,056

Additions

2,098

25,982

-

-

28,080

At 31 October 2025

34,464

121,906

12,000

1,766

170,136

DEPRECIATION

At 1 November 2024

10,844

28,792

6,094

939

46,669

Charge for year

5,900

13,090

1,476

472

20,938

At 31 October 2025

16,744

41,882

7,570

1,411

67,607

NET BOOK VALUE

At 31 October 2025

17,720

80,024

4,430

355

102,529

At 31 October 2024

21,522

67,132

5,906

827

95,387

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

2,914

-

Social security and other taxes

12,352

7,067

Directors' current accounts

110,712

151,020

Accruals and deferred income

2,387

3,359

128,365

161,446

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

Ms C McBride and Y Boodhoo

Balance outstanding at start of year

151,020

143,459

Amounts advanced

-

7,561

Amounts repaid

(40,308

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

110,712

151,020