Miller Wheel & Cultivator Co.Limited(The)

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

Registered number: 00363745

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		386,153		414,851

			386,153		414,851
CURRENT ASSETS
Stocks		17,000		15,160
Debtors	5	142,075		227,930
Cash at bank and in hand		10		1,885

		159,085		244,975
Creditors: Amounts Falling Due Within One Year	6	(116,110 )		(130,222 )

NET CURRENT ASSETS (LIABILITIES)			42,975		114,753

TOTAL ASSETS LESS CURRENT LIABILITIES			429,128		529,604

Creditors: Amounts Falling Due After More Than One Year	7		(14,051 )		(35,177 )

NET ASSETS			415,077		494,427

CAPITAL AND RESERVES
Called up share capital	8		1,800		1,800
Profit and Loss Account			413,277		492,627

SHAREHOLDERS' FUNDS			415,077		494,427

Page 1

Page 2

Miller Wheel & Cultivator Co.Limited(The)

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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 P A Miller

Director

27/08/2026

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

1. General Information

Miller Wheel & Cultivator Co.Limited(The) is a private company, limited by shares, incorporated in England & Wales, registered number 00363745 . The registered office is Court Lodge Farm, Warren Road, Chelsfield, Orpington, Kent, BR6 6ER.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover represents the value of goods sold and services supplied in the UK net of VAT and trade discounts

2.4. 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:

Freehold	Land is not depreciated - Buildings 10% on Cost
Leasehold	Over the period of the lease
Plant & Machinery	15% on cost
Motor Vehicles	15% on cost
Fixtures & Fittings	15% on cost
Computer Equipment	Over three years

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1
Production	2	2

	3	3

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£	£
Cost
As at 1 April 2025	186,504	65,105	415,476	55,888	722,973
Additions	12,900	-	5,000	-	17,900

As at 31 March 2026	199,404	65,105	420,476	55,888	740,873

...CONTINUED

Page 3

Page 4

Miller Wheel & Cultivator Co.Limited(The)

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	-	31,339	262,811	13,972	308,122
Provided during the period	1,935	4,877	31,403	8,383	46,598

As at 31 March 2026	1,935	36,216	294,214	22,355	354,720

Net Book Value
As at 31 March 2026	197,469	28,889	126,262	33,533	386,153

As at 1 April 2025	186,504	33,766	152,665	41,916	414,851

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	2,772
Prepayments and accrued income	4,856	4,729
Other debtors	-	44,000
VAT	434	429
Other taxes and social security	330	-
Amounts owed by associates	136,455	-

	142,075	51,930
Due after more than one year
Other debtors	-	176,000

	142,075	227,930

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	23,505	23,694
Trade creditors	5,509	4,958
Bank loans and overdrafts	5,021	-
Other taxes and social security	-	494
Accruals and deferred income	3,900	3,675
Directors' loan accounts	78,175	66,942
Amounts owed to associates	-	30,459

	116,110	130,222

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	14,051	35,177

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,800	1,800