REGISTERED NUMBER: OC453513 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

G & V MILLER LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr G Miller

Mrs V Miller

REGISTERED OFFICE:

Spitfire House

19 Falcon Court

Preston Farm Ind Est

Stockton-on-Tees

TS18 3TU

REGISTERED NUMBER:

OC453513 (England and Wales)

ACCOUNTANTS:

Baines Jewitt Limited

Chartered Accountants

Spitfire House

19 Falcon Court

Preston Farm Industrial Estate

Stockton-on-Tees

TS18 3TU

FIXED ASSETS

Tangible assets

4

1,004,846

1,004,846

CURRENT ASSETS

Stocks

87,202

-

Debtors

5

17,666

6,887

Cash at bank

41,830

391,999

146,698

398,886

CREDITORS

Amounts falling due within one year

6

11,659

9,252

NET CURRENT ASSETS

135,039

389,634

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

1,139,885

1,394,480

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

1,139,885

1,394,480

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

1,139,885

1,394,480

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 20 October 2026 and were signed by:

Mr G Miller - Designated member

Mrs V Miller - Designated member

1.	STATUTORY INFORMATION

G & V Miller LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 each asset over its estimated useful life.

Land - no depreciation

Buildings - 25% reducing balance

Fixtures & Fittings - 25% reducing balance

Stocks

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

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2025

and 31 March 2026

1,004,846

NET BOOK VALUE

At 31 March 2026

1,004,846

At 31 March 2025

1,004,846

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,023

172

Other debtors

15,643

6,715

17,666

6,887

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,222

1,618

Other creditors

8,437

7,634

11,659

9,252

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of winding up, amounts in 'Loans and other debts due to members' (other than members' capital classified as debt) would rank pari-passu with other creditors who are unsecured save to the extent that such other creditors have protection which is legally enforceable and cannot be revoked solely by a decision of the members.