REGISTERED NUMBER: 08844794 (England and Wales)

Miller James Financial Planning Limited

Unaudited Financial Statements

for the Year Ended 5 April 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Baker

Mrs A R Baker

REGISTERED OFFICE:

Delta 606

Welton Road

Swindon

Wiltshire

SN5 7XF

REGISTERED NUMBER:

08844794 (England and Wales)

ACCOUNTANTS:

AMS Accountancy Limited

Delta 606

Welton Road

Delta Office Park

Swindon

Wiltshire

SN5 7XF

FIXED ASSETS

Tangible assets

4

5,694

4,127

Investments

5

58,450

58,450

64,144

62,577

CURRENT ASSETS

Debtors

6

6,439

26,635

Cash at bank and in hand

360,018

207,433

366,457

234,068

CREDITORS

Amounts falling due within one year

7

(74,124

)

(77,163

)

NET CURRENT ASSETS

292,333

156,905

TOTAL ASSETS LESS CURRENT LIABILITIES

356,477

219,482

PROVISIONS FOR LIABILITIES

(14,612

)

(14,612

)

NET ASSETS

341,865

204,870

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

341,863

204,868

SHAREHOLDERS' FUNDS

341,865

204,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

Mr A Baker - Director

Mrs A R Baker - Director

1.	STATUTORY INFORMATION

Miller James Financial Planning 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 as modified by the revaluation of certain assets.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 6 April 2025

2,839

1,238

9,023

13,100

Additions

3,600

499

-

4,099

At 5 April 2026

6,439

1,737

9,023

17,199

DEPRECIATION

At 6 April 2025

906

764

7,303

8,973

Charge for year

1,246

345

941

2,532

At 5 April 2026

2,152

1,109

8,244

11,505

NET BOOK VALUE

At 5 April 2026

4,287

628

779

5,694

At 5 April 2025

1,933

474

1,720

4,127

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST OR VALUATION

At 6 April 2025

and 5 April 2026

58,450

NET BOOK VALUE

At 5 April 2026

58,450

At 5 April 2025

58,450

Cost or valuation at 5 April 2026 is represented by:

Unlisted

investments

£

Valuation in 2024

1

Valuation in 2025

58,449

58,450

If the unlisted investments had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

1

1

The unlisted investments were valued on an open market basis on 5 April 2026 by the director .

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

-

455

Other debtors

6,439

14,701

6,439

15,156

Amounts falling due after more than one year:

Other debtors

-

11,479

Aggregate amounts

6,439

26,635

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,184

1,373

Taxation and social security

71,571

74,698

Other creditors

1,369

1,092

74,124

77,163

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Included within retained earnings is £43,837 which is undistributable. This amount represents the difference between the fair value at the reporting date and the cost at initial recognition of the investments, after taking into account any relevant deferred tax liability.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 5 April 2026 and 5 April 2025:

2026

2025

£

£

Mr J Miller

Balance outstanding at start of year

19,079

26,679

Amounts repaid

(19,079

)

(7,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

19,079

11.	RELATED PARTY DISCLOSURES

The ultimate controlling party is Baker Rose Wealth Ltd.