Company registration number 11226540 (England and Wales)
K & L MILLER PROPERTY FINANCE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH REGISTRAR
K & L MILLER PROPERTY FINANCE LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
K & L MILLER PROPERTY FINANCE LTD
STATEMENT OF FINANCIAL POSITION
As At 28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
370
642
Current assets
Cash at bank and in hand
54,689
93,634
Creditors: amounts falling due within one year
4
(10,077)
(22,913)
Net current assets
44,612
70,721
Net assets
44,982
71,363
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
44,980
71,361
Total equity
44,982
71,363

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 July 2026 and are signed on its behalf by:
Mr K Miller
Director
Company registration number 11226540 (England and Wales)
K & L MILLER PROPERTY FINANCE LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 28 February 2026
- 2 -
1
Accounting policies
Company information

K & L Miller Property Finance Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 20 Field Lane, Warrington, United Kingdom, WA4 5JR.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Revenue

Turnover represents the value of services provided, excluding value added tax, during the year.

Turnover is recognised when the service has occured and an invoice is raised and sent to the customer.

1.3
Tangible fixed assets

Tangible fixed assets are recognised at cost less depreciation, and impairment.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% Straight line
1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of FRS 102 Section 11 'Basic Financial Instruments' to all of its financial instruments.

The following assets and liabilities are classified as financial instruments; Directors' loan accounts and accruals.

Financial instruments that are payable or receivable within one year, typically Directors loan and accruals are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

1.6
Taxation
Current tax

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

K & L MILLER PROPERTY FINANCE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 28 February 2026
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at thestatement of financial position 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.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2.

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Computers
£
Cost
At 1 March 2025 and 28 February 2026
2,196
Depreciation and impairment
At 1 March 2025
1,554
Depreciation charged in the year
272
At 28 February 2026
1,826
Carrying amount
At 28 February 2026
370
At 28 February 2025
642
4
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
6,777
20,193
Other creditors
2,040
1,520
Accruals and deferred income
1,260
1,200
10,077
22,913
K & L MILLER PROPERTY FINANCE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 28 February 2026
- 4 -
5
Related party transactions

D uring the year, total dividends of £55,000 (202 5 - £1,000) were paid to the director s. Included within Other creditors is an amount of £2,040 (202 5: £1,520) owed to the director s.

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