Company Registration No. 01831793 (England and Wales)
MICRO MINDER LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
Shenward (London) Limited
Chartered Accountants & Business Advisors
1st Floor, Kirkland House
11-15 Peterborough Road
Harrow
Middlesex
HA1 2AX
MICRO MINDER LIMITED
COMPANY INFORMATION
Directors
Mr B G Sheth
Mr K C Shah
Company number
01831793
Registered office
Unit 1
8A Wadsworth Road
Perivale
Greenford
Middlesex
UB6 7JD
Accountants
Shenward (London) Limited
Chartered Accountants & Business Advisors
1st Floor, Kirkland House
11-15 Peterborough Road
Harrow
Middlesex
HA1 2AX
MICRO MINDER LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 11
MICRO MINDER LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF MICRO MINDER LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The following reproduces text of the Accountants' Report prepared in respect of the company's annual unaudited financial statements, from which the unaudited financial statements set out on pages 2 to 11 have been extracted.

"In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Micro Minder Limited for the year ended 31 March 2025 set out on pages 3 to 13 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Micro Minder Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Micro Minder Limited and state those matters that we have agreed to state to the Board of Directors of Micro Minder Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Micro Minder Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Micro Minder Limited. You consider that Micro Minder Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Micro Minder Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Shenward (London) Limited
Chartered Accountants & Business Advisors
1st Floor, Kirkland House
11-15 Peterborough Road
Harrow
Middlesex
HA1 2AX
"
15 September 2025
MICRO MINDER LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,978,605
1,879,411
Investments
5
598,802
25,045
2,577,407
1,904,456
Current assets
Stocks
199,755
131,467
Debtors
6
2,728,109
1,981,808
Cash at bank and in hand
2,282,852
2,507,166
5,210,716
4,620,441
Creditors: amounts falling due within one year
7
(1,652,999)
(1,265,003)
Net current assets
3,557,717
3,355,438
Total assets less current liabilities
6,135,124
5,259,894
Provisions for liabilities
8
(417,342)
(417,488)
Net assets
5,717,782
4,842,406
Capital and reserves
Called up share capital
10
200,000
200,000
Revaluation reserves - non distributable
11
91,119
91,119
Foreign exchange unrealised gain/(loss)
(56,659)
(40,261)
Profit and loss reserves - distributable
12
5,483,322
4,591,548
Total equity
5,717,782
4,842,406

The director true s of the company have taken advantage under section 444 of the Companies Act 2006 to not deliver the profit and loss account and the directors' report within the financial statements.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

MICRO MINDER LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 12 September 2025 and are signed on its behalf by:
Mr B G Sheth
Director
Company Registration No. 01831793
MICRO MINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
1
Accounting policies
Company information

Micro Minder Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, 8A Wadsworth Road, Perivale, Greenford, Middlesex, UB6 7JD.

1.1
Accounting convention

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, modified to include the revaluation of freehold properties at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

The rental income is from letting IT equipment to the customers.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

MICRO MINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is three years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.6
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 buildings
2.5% on Straight line basis
Fixtures, fittings & equipment
25% on Straight line basis
Computer equipment
25% on Straight line basis
Motor vehicles
25% on Straight line basis

Freehold land is not depreciated.

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.

1.7
Fixed asset investments

Fixed asset investments are stated at cost.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, receivable from group undertaking, trade and other creditors and amounts due to related parties.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle the liability simultaneously.

MICRO MINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 6 -
Basic financial assets

Basic financial assets, which include trade and other debtors, receivable from group undertaking and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors and amounts due to related parties are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and movement in 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 profit and loss account 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.

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.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.12
Retirement benefits

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset s are consumed.

MICRO MINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Assets and liabilities of overseas operations are translated at the ruling rate at the balance sheet date. Exchange differences arising are dealt with through reserves.

2
Employees

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

2025
2024
Number
Number
Total
41
40
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
75,668
Amortisation and impairment
At 1 April 2024 and 31 March 2025
75,668
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
MICRO MINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost or valuation
At 1 April 2024
300,000
4,061,691
4,361,691
Additions
-
0
937,510
937,510
At 31 March 2025
300,000
4,999,201
5,299,201
Depreciation and impairment
At 1 April 2024
60,506
2,421,774
2,482,280
Depreciation charged in the year
5,250
833,066
838,316
At 31 March 2025
65,756
3,254,840
3,320,596
Carrying amount
At 31 March 2025
234,244
1,744,361
1,978,605
At 31 March 2024
239,494
1,639,917
1,879,411

Land and buildings are carried at valuation. If land and buildings were measured using the cost model, the carrying amounts would have been £112,752 (2024 : £118,002), being cost £178,508 (2024 : £178,508) and depreciation £65,756 (2024 : £60,506).

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
598,802
25,045
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024
25,045
Additions
573,757
At 31 March 2025
598,802
Carrying amount
At 31 March 2025
598,802
At 31 March 2024
25,045
MICRO MINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
746,357
794,229
Corporation tax recoverable
-
0
40
Amounts owed by group undertakings
1,201,612
727,621
Other debtors
489,217
179,320
2,437,186
1,701,210
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
290,923
280,598
Total debtors
2,728,109
1,981,808
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
374,622
293,331
Amounts owed to group undertakings
279,005
82,127
Corporation tax
141,522
-
0
Other taxation and social security
201,592
224,945
Other creditors
656,258
664,600
1,652,999
1,265,003
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
9
417,342
417,488
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
417,342
417,488
MICRO MINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
9
Deferred taxation
(Continued)
- 10 -
2025
Movements in the year:
£
Liability at 1 April 2024
417,488
Credit to profit or loss
(146)
Liability at 31 March 2025
417,342
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
200,000 Ordinary shares of £1 each
200,000
200,000
200,000
200,000
11
Revaluation reserve
2025
2024
£
£
At beginning and end of year
91,119
91,119
12
Profit and loss reserves

The only movements in reserves for the year ended 31 March 2025 is profit for the year and 31 March 2024 were dividend paid and profit for the year.

13
Financial commitments, guarantees and contingent liabilities

Operating lease commitments not included in the balance sheet amount to £16,200 (2024 : £16,200).

14
Directors' transactions

Dividend totalling £0 (2024 - £1,002) was paid in the year in respect of shares held by the company's director.

MICRO MINDER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
15
Related party transactions

At the balance sheet date, amount owed to the director, Mr B G Sheth was £14,871 (2024 : £27,398).

At the balance sheet date, amount due to Strategic Outsourcing Services Limited, company registered in England and Wales and company under the control of director, Mr B G Sheth and his family was £100,674 (2024 : £117,360).

At the balance sheet date, amount due from Strategic Outsourcing S.A (Pty) Ltd, company registered in South Africa which is the subsidiary company of Strategic Outsourcing Services Limited was £290,923 (2024 : £302,294). The loan is unsecured and the company has charged interest on loan at 1% plus Bank of England's base rate.

At the balance sheet date, amount due to Micro Minder Europe Limited, company registered in Ireland and company under the control of director, Mr B G Sheth was £23,404 (2024 : Nil).

At the balance sheet date, amount due from Microminder Cyber Security LLC, company registered in UAE was £450,502 (2024 : £88,857).

16
Events after the reporting date

After the balance sheet date, the company has agreed to pay £371,879 to acquire the remaining shares in its subsidiary company. A provision of £201,879 has been recognised in these financial statements, as the remaining £170,000 does not provide evidence of conditions that existed at the balance sheet date.

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