Miller Risk Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC412988

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,594		9,261

			7,594		9,261
CURRENT ASSETS
Debtors	5	251		1,007
Cash at bank and in hand		522		522

		773		1,529
Creditors: Amounts Falling Due Within One Year	6	(1,085 )		(1,601 )

NET CURRENT ASSETS (LIABILITIES)			(312 )		(72 )

TOTAL ASSETS LESS CURRENT LIABILITIES			7,282		9,189

Creditors: Amounts Falling Due After More Than One Year	7		(5,000 )		(5,000 )

NET ASSETS			2,282		4,189

CAPITAL AND RESERVES
Called up share capital	8		15		15
Profit and Loss Account			2,267		4,174

SHAREHOLDERS' FUNDS			2,282		4,189

Page 1

Page 2

Miller Risk Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Andrew Miller

Director

11th August 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Miller Risk Limited is a private company, limited by shares, incorporated in Scotland, registered number SC412988 . The registered office is Lunan Bank Farm Cottage, Inverkeilor, Arbroath, DD11 4UR.

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. 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	18% Reducing balance
Computer Equipment	18% Reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	26,270	370	26,640

As at 30 November 2025	26,270	370	26,640

Depreciation
As at 1 December 2024	17,143	236	17,379
Provided during the period	1,643	24	1,667

As at 30 November 2025	18,786	260	19,046

Net Book Value
As at 30 November 2025	7,484	110	7,594

As at 1 December 2024	9,127	134	9,261

5. Debtors

	2025	2024
	£	£
Due within one year
Director's loan account	251	1,007

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	845	845
Accruals and deferred income	240	756

	1,085	1,601

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Page 4

Miller Risk Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	5,000	5,000

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	15	15