Tom Miskell Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08976220

TOM MISKELL LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

30 April 2026

TOM MISKELL LTD

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2026

CONTENTS	PAGE

Statement of financial position	1

Notes to the financial statements	3

TOM MISKELL LTD

STATEMENT OF FINANCIAL POSITION

30 April 2026

	2026		2025
Note	£	£	£

FIXED ASSETS

Tangible assets	5		2,129	1,095

CURRENT ASSETS

Cash at bank and in hand	64,012		58,469

CREDITORS: amounts falling due within one year	6	10,104		8,852
		---------		---------
NET CURRENT ASSETS			53,908	49,617
			---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES			56,037	50,712

PROVISIONS

Taxation including deferred tax	7	532	274
		---------	---------
NET ASSETS		55,505	50,438
		---------	---------

TOM MISKELL LTD

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2026

	2026		2025
Note	£	£	£

CAPITAL AND RESERVES

Called up share capital	9	100	100
Profit and loss account		55,405	50,338
		---------	---------
SHAREHOLDERS FUNDS		55,505	50,438
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 17 July 2026 , and are signed on behalf of the board by:

Mr T M Miskell

Director

Company registration number: 08976220

TOM MISKELL LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, HX1 5SP.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. TANGIBLE ASSETS

	Equipment
	£
Cost
At 1 May 2025	2,604
Additions	1,647
	-------
At 30 April 2026	4,251
	-------
Depreciation
At 1 May 2025	1,509
Charge for the year	613
	-------
At 30 April 2026	2,122
	-------
Carrying amount
At 30 April 2026	2,129
	-------
At 30 April 2025	1,095
	-------

6. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Accruals and deferred income	1,283	1,251
Corporation tax	2,413	1,499
Social security and other taxes	6,324	5,748
Director loan accounts	84	354
	---------	-------
	10,104	8,852
	---------	-------

7. PROVISIONS

	Deferred tax (note 8)
	£
At 1 May 2025	274
Additions	258
	----
At 30 April 2026	532
	----

8. DEFERRED TAX

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 7)	532	274
	----	----

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	532	274
	----	----

9. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors had an unsecured interest free loan with the company which is repayable on demand. The directors' loan account was in credit at the year end and overdrawn by a maximum od £9,646 in the year.