REGISTERED NUMBER: 10745684 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Dennis Miller Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D Miller

REGISTERED OFFICE:

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

REGISTERED NUMBER:

10745684 (England and Wales)

ACCOUNTANTS:

Accounting Solutions

2 Northside

Wells Road

Chilcompton

Radstock

BA3 4ET

FIXED ASSETS

Intangible assets

4

1,000

2,000

Tangible assets

5

2,884

3,558

3,884

5,558

CURRENT ASSETS

Debtors

6

46,965

47,284

Cash at bank

9,018

8,175

55,983

55,459

CREDITORS

Amounts falling due within one year

7

12,979

17,342

NET CURRENT ASSETS

43,004

38,117

TOTAL ASSETS LESS CURRENT LIABILITIES

46,888

43,675

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

46,788

43,575

SHAREHOLDERS' FUNDS

46,888

43,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 4 November 2026 and were signed by:

Mr D Miller - Director

1.	STATUTORY INFORMATION

Dennis Miller 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% 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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

9,999

AMORTISATION

At 1 May 2025

7,999

Amortisation for year

1,000

At 30 April 2026

8,999

NET BOOK VALUE

At 30 April 2026

1,000

At 30 April 2025

2,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

22,048

549

1,352

23,949

Additions

-

-

287

287

At 30 April 2026

22,048

549

1,639

24,236

DEPRECIATION

At 1 May 2025

18,900

476

1,015

20,391

Charge for year

787

18

156

961

At 30 April 2026

19,687

494

1,171

21,352

NET BOOK VALUE

At 30 April 2026

2,361

55

468

2,884

At 30 April 2025

3,148

73

337

3,558

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

46,965

47,284

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,769

1,100

Taxation and social security

9,621

6,768

Other creditors

1,589

9,474

12,979

17,342

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company was under the control of the director throughout the period as stated in the director's report.

Interest was charged on the overdrawn directors' loan account balances at the official rate of 3.75%.