Company registration number 00742281 (England and Wales)
E.Millard(Metals)Limited
Unaudited Financial Statements
For the year ended 30 November 2025
E.Millard(Metals)Limited
Contents
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
E.Millard(Metals)Limited
Statement Of Financial Position
As at 30 November 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
59,617
62,824
Current assets
Debtors
4
9,788
12,636
Cash at bank and in hand
185,058
192,659
194,846
205,295
Creditors: amounts falling due within one year
5
(10,172)
(8,084)
Net current assets
184,674
197,211
Net assets
244,291
260,035
Capital and reserves
Called up share capital
202
202
Profit and loss reserves
244,089
259,833
Total equity
244,291
260,035

For the financial year ended 30 November 2025 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 1 June 2026 and are signed on its behalf by:
Mr N S Millard
Director
Company registration number 00742281 (England and Wales)
E.Millard(Metals)Limited
Statement of changes in equity
For the year ended 30 November 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 December 2023
202
266,287
266,489
Year ended 30 November 2024:
Loss and total comprehensive income
-
(6,454)
(6,454)
Balance at 30 November 2024
202
259,833
260,035
Year ended 30 November 2025:
Loss and total comprehensive income
-
(15,744)
(15,744)
Balance at 30 November 2025
202
244,089
244,291
E.Millard(Metals)Limited
Notes to the financial statements
For the year ended 30 November 2025
- 3 -
1
Accounting policies
Company information

E.Millard(Metals)Limited is a private company limited by shares incorporated in England and Wales. The registered office is Church Court, Stourbridge Road, Halesowen, West Midlands, England, B63 3TT.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Freehold land and buildings
not provided
Plant and equipment
15% on cost
Computers
33% on cost
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

E.Millard(Metals)Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 December 2024 and 30 November 2025
50,000
53,895
103,895
Depreciation and impairment
At 1 December 2024
-
0
41,071
41,071
Depreciation charged in the year
-
0
3,207
3,207
At 30 November 2025
-
0
44,278
44,278
Carrying amount
At 30 November 2025
50,000
9,617
59,617
At 30 November 2024
50,000
12,824
62,824
E.Millard(Metals)Limited
Notes to the financial statements (continued)
For the year ended 30 November 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
8,793
11,789
Other debtors
995
847
9,788
12,636
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
266
356
Taxation and social security
3,839
3,904
Other creditors
6,067
3,824
10,172
8,084
6
Related party transactions

The amount due to the directors at 30 November 2025 was £173 (2024: £173).

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