Miele Software Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11599189 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

MIELE SOFTWARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S J Miele

REGISTERED OFFICE:

100 Church Street

Brighton

East Sussex

BN1 1UJ

REGISTERED NUMBER:

11599189 (England and Wales)

ACCOUNTANTS:

Paddenburg & Co Limited

100 Church Street

Brighton

East Sussex

BN1 1UJ

FIXED ASSETS

Tangible assets

4

5,415

7,415

CURRENT ASSETS

Debtors

5

9,990

-

Cash at bank

24,113

59,657

34,103

59,657

CREDITORS

Amounts falling due within one year

6

35,500

13,520

NET CURRENT (LIABILITIES)/ASSETS

(1,397

)

46,137

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,018

53,552

PROVISIONS FOR LIABILITIES

7

1,029

1,409

NET ASSETS

2,989

52,143

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

2,988

52,142

SHAREHOLDERS' FUNDS

2,989

52,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 8 October 2026 and were signed by:

S J Miele - Director

1.	STATUTORY INFORMATION

Miele Software Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Equipment

-

33% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

Equipment

Totals

£

COST

At 1 April 2025

370

15,798

16,168

Additions

-

483

At 31 March 2026

370

16,281

16,651

DEPRECIATION

At 1 April 2025

25

8,728

8,753

Charge for year

71

2,412

2,483

At 31 March 2026

96

11,140

11,236

NET BOOK VALUE

At 31 March 2026

274

5,141

5,415

At 31 March 2025

345

7,070

7,415

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

9,600

-

Prepayments

390

-

9,990

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

119

-

Tax

9,683

8,389

Social security and other taxes

1,151

480

VAT

1,575

2,974

Pensions payable

10,000

-

Directors' loan accounts

11,772

477

Accrued expenses

1,200

35,500

13,520

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

1,029

1,409

Deferred

tax

£

Balance at 1 April 2025

1,409

Accelerated capital allowance

(380

)

Balance at 31 March 2026

1,029

8.	RELATED PARTY DISCLOSURES

During the year the company sold services worth £75,600 (2025 : £87,800) to Happy Drains Limited, of which S J Miele's father is the controlling party.

All transactions were on normal commercial terms.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Miele.