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Registered Number: 11696640
England and Wales

 

 

 

MICARTA LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Directors ADAM AUSTIN
RYAN ROCKLEY
Registered Number 11696640
Registered Office 18 HIGH STREET
LYDD
KENT
TN29 9AJ
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 November 2024.
Principal activities
Principal activity of the company during the financial year was of providing electrical engineering services.
Directors
The directors who served the company throughout the year were as follows:
Shares (%)
ADAM AUSTIN (from 26/11/2018)50.00
RYAN ROCKLEY (from 26/11/2018)50.00
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
ADAM AUSTIN
Director

Date approved: 24 August 2025
2
 
 
Notes
 
2024
£
  2023
£
Turnover 527,250    361,570 
Cost of sales (231,755)   (176,930)
Gross profit 295,495    184,640 
Administrative expenses (131,008)   (123,921)
Operating profit 164,487    60,719 
Other interest receivable and similar income 944    764 
Interest payable and similar charges (848)   (19)
Profit/(Loss) on ordinary activities before taxation 164,583    61,464 
Tax on profit on ordinary activities (39,924)   (12,360)
Profit/(Loss) for the financial year 124,659    49,104 
 
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 7,771    9,879 
7,771    9,879 
Current assets      
Stocks 4 5,000    5,500 
Debtors 5 22,957    32,444 
Cash at bank and in hand 156,699    68,232 
184,656    106,176 
Creditors: amount falling due within one year 6 (62,453)   (23,173)
Net current assets 122,203    83,003 
 
Total assets less current liabilities 129,974    92,882 
Creditors: amount falling due after more than one year 7 (52,799)   (62,477)
Net assets 77,175    30,405 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 77,075    30,305 
Shareholders' funds 77,175    30,405 
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 24 August 2025 and were signed on its behalf by:


-------------------------------
ADAM AUSTIN
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2022 100  (18,799) (18,699)
Profit for the year 49,104  49,104 
Total comprehensive income for the year 49,104  49,104 
Total investments by and distributions to owners
At 30 November 2023 100  30,305  30,405 
At 01 December 2023 100  30,305  30,405 
Profit for the year 124,659  124,659 
Total comprehensive income for the year 124,659  124,659 
Dividends (77,889) (77,889)
Total investments by and distributions to owners (77,889) (77,889)
At 30 November 2024 100  77,075  77,175 
5
General Information
MICARTA LTD is a private company, limited by shares, registered in England and Wales, registration number 11696640, registration address 18 HIGH STREET, LYDD, KENT, TN29 9AJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 December 2023 22,666    6,170    3,729    32,565 
Additions      
Disposals      
At 30 November 2024 22,666    6,170    3,729    32,565 
Depreciation
At 01 December 2023 17,287    3,432    1,967    22,686 
Charge for year 1,345    411    352    2,108 
On disposals      
At 30 November 2024 18,632    3,843    2,319    24,794 
Net book values
Closing balance as at 30 November 2024 4,034    2,327    1,410    7,771 
Opening balance as at 01 December 2023 5,379    2,738    1,762    9,879 


4.

Stocks

2024
£
  2023
£
Stocks 5,000    5,500 
5,000    5,500 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 22,957    32,444 
22,957    32,444 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 21   
Corporation Tax 39,924    12,360 
PAYE & Social Security 719   
Pension 238   
VAT 21,551    10,813 
62,453    23,173 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 18,966    28,876 
Other Creditors 33,833    33,601 
52,799    62,477 

8.

Share Capital

Authorised
1,000 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

6