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Registered number: 09736169
Micro Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09736169
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 4 3,720 6,627
Cash at bank and in hand 1,649 119,626
5,369 126,253
Creditors: Amounts Falling Due Within One Year 5 (653 ) (64,503 )
NET CURRENT ASSETS (LIABILITIES) 4,716 61,750
TOTAL ASSETS LESS CURRENT LIABILITIES 4,716 61,750
NET ASSETS 4,716 61,750
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 4,616 61,650
SHAREHOLDERS' FUNDS 4,716 61,750
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Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Lucy Kirkness
Director
9 August 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
As explained in the directors’ report, the directors do not consider Micro Ltd to be a going concern and therefore have prepared the financial statements on the break up basis.
1.2. Financial Instruments
Debtors and creditors which are due within one year are recorded at transaction price, less any impairment. 
1.3. Foreign Currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.4. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax 
Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.
1.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
31 December 2023 31 December 2022
Average number of employees, including directors, during the period 2 4
2 4
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4. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors - 6,627
Other debtors 3,720 -
3,720 6,627
5. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors - 324
Other creditors 653 7,511
Taxation and social security - 56,668
653 64,503
6. General Information
Micro Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 09736169 . The registered office is Hikenield House East Anton Court, Icknield Way, Andover, Hampshire, England, SP10 5RG.
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