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core:OtherReservesSubtotal 2025-03-31 11392872 core:RetainedEarningsAccumulatedLosses 2025-03-31 11392872 core:LandBuildings 2026-03-31 11392872 core:PlantMachinery 2026-03-31 11392872 core:Vehicles 2026-03-31 11392872 core:FurnitureFittings 2026-03-31 11392872 core:OfficeEquipment 2026-03-31 11392872 core:NetGoodwill 2026-03-31 11392872 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 11392872 core:ListedExchangeTraded 2026-03-31 11392872 core:UnlistedNon-exchangeTraded 2026-03-31 11392872 core:LandBuildings 2025-03-31 11392872 core:PlantMachinery 2025-03-31 11392872 core:Vehicles 2025-03-31 11392872 core:FurnitureFittings 2025-03-31 11392872 core:OfficeEquipment 2025-03-31 11392872 core:NetGoodwill 2025-03-31 11392872 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 11392872 core:ListedExchangeTraded 2025-03-31 11392872 core:UnlistedNon-exchangeTraded 2025-03-31 11392872 core:LandBuildings 2025-04-01 2026-03-31 11392872 core:PlantMachinery 2025-04-01 2026-03-31 11392872 core:Vehicles 2025-04-01 2026-03-31 11392872 core:FurnitureFittings 2025-04-01 2026-03-31 11392872 core:OfficeEquipment 2025-04-01 2026-03-31 11392872 core:NetGoodwill 2025-04-01 2026-03-31 11392872 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 11392872 core:ListedExchangeTraded 2025-04-01 2026-03-31 11392872 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 11392872 core:MoreThanFiveYears 2025-04-01 2026-03-31 11392872 core:Non-currentFinancialInstruments 2026-03-31 11392872 core:Non-currentFinancialInstruments 2025-03-31 11392872 dpl:CostSales 2025-04-01 2026-03-31 11392872 dpl:DistributionCosts 2025-04-01 2026-03-31 11392872 core:LandBuildings 2025-04-01 2026-03-31 11392872 core:PlantMachinery 2025-04-01 2026-03-31 11392872 core:Vehicles 2025-04-01 2026-03-31 11392872 core:FurnitureFittings 2025-04-01 2026-03-31 11392872 core:OfficeEquipment 2025-04-01 2026-03-31 11392872 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 11392872 core:NetGoodwill 2025-04-01 2026-03-31 11392872 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 11392872 dpl:GroupUndertakings 2025-04-01 2026-03-31 11392872 dpl:ParticipatingInterests 2025-04-01 2026-03-31 11392872 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2026-03-31 11392872 core:ListedExchangeTraded 2025-04-01 2026-03-31 11392872 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 11392872 core:UnlistedNon-exchangeTraded 2025-04-01 2026-03-31 11392872 dpl:CostSales 2024-04-01 2025-03-31 11392872 dpl:DistributionCosts 2024-04-01 2025-03-31 11392872 core:LandBuildings 2024-04-01 2025-03-31 11392872 core:PlantMachinery 2024-04-01 2025-03-31 11392872 core:Vehicles 2024-04-01 2025-03-31 11392872 core:FurnitureFittings 2024-04-01 2025-03-31 11392872 core:OfficeEquipment 2024-04-01 2025-03-31 11392872 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 11392872 core:NetGoodwill 2024-04-01 2025-03-31 11392872 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 11392872 dpl:GroupUndertakings 2024-04-01 2025-03-31 11392872 dpl:ParticipatingInterests 2024-04-01 2025-03-31 11392872 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 11392872 core:ListedExchangeTraded 2024-04-01 2025-03-31 11392872 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 11392872 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 11392872 core:NetGoodwill 2026-03-31 11392872 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 11392872 core:LandBuildings 2026-03-31 11392872 core:PlantMachinery 2026-03-31 11392872 core:Vehicles 2026-03-31 11392872 core:FurnitureFittings 2026-03-31 11392872 core:OfficeEquipment 2026-03-31 11392872 core:AfterOneYear 2026-03-31 11392872 core:WithinOneYear 2026-03-31 11392872 core:ListedExchangeTraded 2026-03-31 11392872 core:UnlistedNon-exchangeTraded 2026-03-31 11392872 core:ShareCapital 2026-03-31 11392872 core:SharePremium 2026-03-31 11392872 core:RevaluationReserve 2026-03-31 11392872 core:OtherReservesSubtotal 2026-03-31 11392872 core:RetainedEarningsAccumulatedLosses 2026-03-31 11392872 core:NetGoodwill 2025-03-31 11392872 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 11392872 core:LandBuildings 2025-03-31 11392872 core:PlantMachinery 2025-03-31 11392872 core:Vehicles 2025-03-31 11392872 core:FurnitureFittings 2025-03-31 11392872 core:OfficeEquipment 2025-03-31 11392872 core:AfterOneYear 2025-03-31 11392872 core:WithinOneYear 2025-03-31 11392872 core:ListedExchangeTraded 2025-03-31 11392872 core:UnlistedNon-exchangeTraded 2025-03-31 11392872 core:ShareCapital 2025-03-31 11392872 core:SharePremium 2025-03-31 11392872 core:RevaluationReserve 2025-03-31 11392872 core:OtherReservesSubtotal 2025-03-31 11392872 core:RetainedEarningsAccumulatedLosses 2025-03-31 11392872 core:NetGoodwill 2024-03-31 11392872 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 11392872 core:LandBuildings 2024-03-31 11392872 core:PlantMachinery 2024-03-31 11392872 core:Vehicles 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MILES HOLDINGS LIMITED

Registered Number
11392872
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

MILES HOLDINGS LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | MILES, Stephen Ronald

Registered Address | 7 Darley Court
| Plawsworth
| Chester Le Street
| DH2 3LQ

Registered Number | 11392872 (England and Wales)

MILES HOLDINGS LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 534,432 |  |  |  | 546,887
Tangible assets | 4 |  |  | 272 |  |  |  | 537
|  |  |  | 534,704 |  |  |  | 547,424
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 171 |  |  |  | 171 |  |
Cash at bank and on hand |  | 10,123 |  |  |  | 2,993 |  |
|  | 10,294 |  |  |  | 3,164 |  |
Creditors amounts falling due within one year | 6 | (394,289) |  |  |  | (431,512) |  |
Net current assets (liabilities) |  |  |  | (383,995) |  |  |  | (428,348)
Total assets less current liabilities |  |  |  | 150,709 |  |  |  | 119,076
Creditors amounts falling due after one year | 7 |  |  | - |  |  |  | (699)
Net assets |  |  |  | 150,709 |  |  |  | 118,377
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 150,609 |  |  |  | 118,277
Shareholders' funds |  |  |  | 150,709 |  |  |  | 118,377

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 July 2026, and are signed on its behalf by:
MILES, Stephen Ronald Director Registered Company No. 11392872

MILES HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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).

| Turnover policy
--- | ---
| 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.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 4
| Fixtures and fittings | 4
| Office Equipment | 4

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 2 |  | 2

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 564,561 |  | 564,561
| Additions | 325 |  | 325
| At 31 March 26 | 564,886 |  | 564,886
| Amortisation and impairment
| At 01 April 25 | 17,674 |  | 17,674
| Charge for year | 12,780 |  | 12,780
| At 31 March 26 | 30,454 |  | 30,454
| Net book value
| At 31 March 26 | 534,432 |  | 534,432
| At 31 March 25 | 546,887 |  | 546,887

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 1,062 |  | 1,062
| At 31 March 26 | 1,062 |  | 1,062
| Depreciation and impairment
| At 01 April 25 | 525 |  | 525
| Charge for year | 265 |  | 265
| At 31 March 26 | 790 |  | 790
| Net book value
| At 31 March 26 | 272 |  | 272
| At 31 March 25 | 537 |  | 537

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 171 |  | 171
| Total | 171 |  | 171

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 1,259 |  | 6,249
| Amounts owed to related parties | 382,173 |  | 351,485
| Taxation and social security | 9,558 |  | 1,011
| Finance lease and HP contracts | 699 |  | 7,167
| Other creditors | - |  | 65,000
| Accrued liabilities and deferred income | 600 |  | 600
| Total | 394,289 |  | 431,512

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | - |  | 699
| Total | - |  | 699

8. | Obligations under finance leases
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 699 |  | 7,866

9. | Provisions for liabilities
--- | ---
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably

10. | Off-balance sheet arrangements
--- | ---
| The company has a 100% owned subsidiary, Express Traffic Management Ltd, which has an invoicing finance facility with Igf Business Credit Limited and the facility is secured against an all assets guarantee & debenture given by the company and comprising fixed and floating charges over the whole or substantially the whole of the business, assets and undertaking. This all assets guarantee & debenture is also given by Miles Holdings Ltd as the ultimate controlling interest in Express Traffic Management Ltd.

11. | Related party transactions
--- | ---
| The company continued to have a loan balance of £150,000 from Express Traffic Management Ltd. Express Traffic Management Ltd is a 100% owned subsidiary of Miles Holdings Ltd. At the end of the period the company owed the director Stephen Miles a total of £213,624.