REGISTERED NUMBER: 06021104 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

Milne Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P.L.S. Milne

SECRETARY:

REGISTERED OFFICE:

Leasebourne House

Leysbourne

Chipping Campden

Gloucs

GL55 6AD

REGISTERED NUMBER:

06021104 (England and Wales)

ACCOUNTANTS:

B.R. Bamford Chartered Accountant

6-7 Moulton Road

Pitsford

Northampton

Northamptonshire

NN6 9AU

CURRENT ASSETS

Stocks

6,919,841

7,869,103

Debtors

4

1,571,646

332,695

Cash at bank

4,608

3,918

8,496,095

8,205,716

CREDITORS

Amounts falling due within one year

5

8,469,811

8,184,823

NET CURRENT ASSETS

26,284

20,893

TOTAL ASSETS LESS CURRENT LIABILITIES

26,284

20,893

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

26,283

20,892

SHAREHOLDERS' FUNDS

26,284

20,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25th September 2026 and were signed by:

P.L.S. Milne - Director

1.	STATUTORY INFORMATION

Milne Group Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

61,922

27,640

Other debtors

1,509,724

305,055

1,571,646

332,695

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

39,359

501

Other creditors

8,430,452

8,184,322

8,469,811

8,184,823