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REGISTERED NUMBER: 03115366 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

MICRO ALARMS LIMITED

MICRO ALARMS LIMITED (REGISTERED NUMBER: 03115366)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MICRO ALARMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: P Fowler
D P Fowler
P P Fowler





REGISTERED OFFICE: Unit 3
Derby Road
Wheatley
Doncaster
South Yorkshire
DN2 4PQ





REGISTERED NUMBER: 03115366 (England and Wales)





ACCOUNTANTS: A Wigglesworth And Company Ltd
Armstrong House
First Avenue
Finningley
Doncaster
South Yorkshire
DN9 3GA

MICRO ALARMS LIMITED (REGISTERED NUMBER: 03115366)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 89,976 119,968
89,976 119,968

CURRENT ASSETS
Stocks 108,541 74,566
Debtors 6 321,714 556,247
Cash at bank and in hand 230,428 187,801
660,683 818,614
CREDITORS
Amounts falling due within one year 7 580,005 817,653
NET CURRENT ASSETS 80,678 961
TOTAL ASSETS LESS CURRENT
LIABILITIES

170,654

120,929

CREDITORS
Amounts falling due after more than one
year

8

-

(21,005

)

PROVISIONS FOR LIABILITIES (13,864 ) (2,460 )
NET ASSETS 156,790 97,464

CAPITAL AND RESERVES
Called up share capital 10,004 10,004
Retained earnings 146,786 87,460
SHAREHOLDERS' FUNDS 156,790 97,464

MICRO ALARMS LIMITED (REGISTERED NUMBER: 03115366)

BALANCE SHEET - continued
30 APRIL 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 December 2023 and were signed on its behalf by:




D P Fowler - Director P Fowler - Director




P P Fowler - Director


MICRO ALARMS LIMITED (REGISTERED NUMBER: 03115366)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1. STATUTORY INFORMATION

Micro Alarms 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.

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, is being amortised evenly over its estimated useful life.

Goodwill has now been fully amortised.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 25% on cost and 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


MICRO ALARMS LIMITED (REGISTERED NUMBER: 03115366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

2. ACCOUNTING POLICIES - continued
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 16 (2022 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 118,000
AMORTISATION
At 1 May 2022
and 30 April 2023 118,000
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 -

MICRO ALARMS LIMITED (REGISTERED NUMBER: 03115366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 58,829 185,629 244,458
DEPRECIATION
At 1 May 2022 48,285 76,205 124,490
Charge for year 2,636 27,356 29,992
At 30 April 2023 50,921 103,561 154,482
NET BOOK VALUE
At 30 April 2023 7,908 82,068 89,976
At 30 April 2022 10,544 109,424 119,968

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2022
and 30 April 2023 49,512
DEPRECIATION
At 1 May 2022 1,032
Charge for year 12,120
At 30 April 2023 13,152
NET BOOK VALUE
At 30 April 2023 36,360
At 30 April 2022 48,480

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 171,442 387,583
Amounts owed by group undertakings 132,579 132,579
VAT - 18,049
Prepayments 17,693 18,036
321,714 556,247

MICRO ALARMS LIMITED (REGISTERED NUMBER: 03115366)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 21,005 27,007
Trade creditors 102,343 465,189
Amounts owed to group undertakings 417,797 299,194
Tax 594 -
Social security and other taxes 9,248 9,731
VAT 20,493 -
Other creditors 3,023 6,196
Accrued expenses 5,502 10,336
580,005 817,653

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Hire purchase contracts - 21,005