Miko Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04491229

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		810		848

			810		848
CURRENT ASSETS
Stocks	5	956		1,320
Debtors	6	1,012		1,542
Cash at bank and in hand		2,857		3,906

		4,825		6,768
Creditors: Amounts Falling Due Within One Year	7	(4,991 )		(5,543 )

NET CURRENT ASSETS (LIABILITIES)			(166 )		1,225

TOTAL ASSETS LESS CURRENT LIABILITIES			644		2,073

PROVISIONS FOR LIABILITIES
Deferred Taxation			(132 )		(160 )

NET ASSETS			512		1,913

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			412		1,813

SHAREHOLDERS' FUNDS			512		1,913

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Miko Ltd

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 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

A Nakash Director	R Nakash Director
24th August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Miko Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04491229 . The registered office is 23 The Gap, Wollaston, Northamptonshire, NN29 7GA.

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. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover 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.

2.3. 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:

Leasehold	Straight line over 5 years
Plant & Machinery	25% on cost
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on cost
Computer Equipment	25% on reducing balance

2.4. 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.

2.5. Taxation

The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.

The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 July 2026.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Miko Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2025	5,611	3,291	758	3,009	12,669
Additions	-	-	-	279	279

As at 31 July 2026	5,611	3,291	758	3,288	12,948

Depreciation
As at 1 August 2025	5,611	3,291	631	2,288	11,821
Provided during the period	-	-	67	250	317

As at 31 July 2026	5,611	3,291	698	2,538	12,138

Net Book Value
As at 31 July 2026	-	-	60	750	810

As at 1 August 2025	-	-	127	721	848

5. Stocks

	2026	2025
	£	£
Stock	956	1,320

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	345	885
Other debtors	667	657

	1,012	1,542

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,700	1,619
Taxation and social security	3,291	3,924

	4,991	5,543

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Miko Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
25 Ordinary A shares of £ 1.00 each	25	25
25 Ordinary B shares of £ 1.00 each	25	25
50 Ordinary C shares of £ 1.00 each	50	50

	100	100

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