Registered number
05132079
MICROTEL UK LTD
Unaudited Filleted Accounts
31 May 2025

MICROTEL UK LTD
Registered number: | 05132079
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 9,144,277 |  |  | 9,272,197
Current assets
Debtors | 4 |  | 161,561 |  |  | 15,664
Cash at bank and in hand |  |  | 21,068 |  |  | 270,918
|  |  | 182,629 |  |  | 286,582
Creditors: amounts falling due within one year | 5 |  | (13,338) |  |  | (5,612)
Net current assets |  |  |  | 169,291 |  |  | 280,970
Total assets less current liabilities |  |  |  | 9,313,568 |  |  | 9,553,167
Creditors: amounts falling due after more than one year | 6 |  |  | (6,632,570) |  |  | (6,918,297)
Net assets |  |  |  | 2,680,998 |  |  | 2,634,870
Capital and reserves
Called up share capital |  |  |  | 4,000,000 |  |  | 4,000,000
Profit and loss account |  |  |  | (1,319,002) |  |  | (1,365,130)
Shareholders' funds |  |  |  | 2,680,998 |  |  | 2,634,870
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr M M Abrishamchi
Director
Approved by the board on 23 July 2025

MICROTEL UK LTD
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover represents the Invoiced value of sales of mobile phones and consultancy fees received during the year.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Plant and machinery | 25% reducing balance method
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 2
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 June 2024 | 10,609,227 |  | 858,983 |  | 11,468,210
| At 31 May 2025 | 10,609,227 |  | 858,983 |  | 11,468,210
| Depreciation
| At 1 June 2024 | 1,379,366 |  | 816,647 |  | 2,196,013
| Charge for the year | 117,336 |  | 10,584 |  | 127,920
| At 31 May 2025 | 1,496,702 |  | 827,231 |  | 2,323,933
| Net book value
| At 31 May 2025 | 9,112,525 |  | 31,752 |  | 9,144,277
| At 31 May 2024 | 9,229,861 |  | 42,336 |  | 9,272,197
4 | Debtors | 2025 |  | 2024
£ | £
| Social Security & Other Taxes |  |  |  |  | 161,561 |  | 15,664
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 7,726 |  | -
| Other creditors | 5,612 |  | 5,612
|  |  |  |  |  | 13,338 |  | 5,612
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank Loans | - |  | 228,000
| Director's Loan Account | 6,583,817 |  | 6,588,557
| Bank loans | 48,753 |  | 101,740
|  |  |  |  |  | 6,632,570 |  | 6,918,297
7 | Other information
| MICROTEL UK LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 1 Ballards Lane, Suite 4.5 & 4.6
| Finchley
| N3 1LQ

MICROTEL UK LTD 05132079 false 2024-06-01 2025-05-31 2025-05-31 VT Final Accounts April 2025 Mr M M Abrishamchi No description of principal activity 05132079 2023-06-01 2024-05-31 05132079 core:WithinOneYear 2024-05-31 05132079 core:AfterOneYear 2024-05-31 05132079 core:ShareCapital 2024-05-31 05132079 core:RetainedEarningsAccumulatedLosses 2024-05-31 05132079 2024-06-01 2025-05-31 05132079 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 05132079 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 05132079 bus:Director40 2024-06-01 2025-05-31 05132079 1 2024-06-01 2025-05-31 05132079 2 2024-06-01 2025-05-31 05132079 core:LandBuildings 2024-06-01 2025-05-31 05132079 core:PlantMachinery 2024-06-01 2025-05-31 05132079 countries:England 2024-06-01 2025-05-31 05132079 bus:FRS102 2024-06-01 2025-05-31 05132079 bus:FilletedAccounts 2024-06-01 2025-05-31 05132079 2025-05-31 05132079 core:WithinOneYear 2025-05-31 05132079 core:AfterOneYear 2025-05-31 05132079 core:ShareCapital 2025-05-31 05132079 core:RetainedEarningsAccumulatedLosses 2025-05-31 05132079 core:LandBuildings 2025-05-31 05132079 core:PlantMachinery 2025-05-31 05132079 2024-05-31 05132079 core:LandBuildings 2024-05-31 05132079 core:PlantMachinery 2024-05-31 iso4217:GBP xbrli:pure