Microplot Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 01648960

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		840		840
Tangible Assets	5		17,384		21,298

			18,224		22,138
CURRENT ASSETS
Debtors		123,076		236,117
Cash at bank and in hand		776,566		686,201

		899,642		922,318
Creditors: Amounts Falling Due Within One Year		(435,852 )		(216,704 )

NET CURRENT ASSETS (LIABILITIES)			463,790		705,614

TOTAL ASSETS LESS CURRENT LIABILITIES			482,014		727,752

NET ASSETS			482,014		727,752

CAPITAL AND RESERVES
Called up share capital	6		1,300		1,300
Profit and Loss Account			480,714		726,452

SHAREHOLDERS' FUNDS			482,014		727,752

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Microplot Ltd

Abridged Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Geoffrey Burrows Director	Mr Matthew Heaton Director
04/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Microplot Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 01648960 . The registered office is 12a-14a Hitchin Street, Biggleswade, Bedfordshire, SG18 8AX.

2. Accounting Policies

2.1. 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.

2.2. Turnover

Turnover represents amounts receivable for services provided and software supplied in the normal course of business, stated net of value added tax and trade discounts.

Revenue is recognised when it is probable that economic benefits will flow to the company and the amount can be measured reliably.

Monthly computer support services

Income from ongoing IT support and maintenance services is recognised over the period in which the services are delivered, on a straight-line basis unless another method better reflects the stage of completion. Amounts invoiced in advance are recorded as deferred income until the service period to which they relate.

Annual licence and support fees

Revenue from annual software licence renewals and support contracts is recognised on a time-apportioned basis over the term of the contract, reflecting the continuous provision of access and support. Income billed in advance for future periods is deferred and recognised as the service obligation is fulfilled.

Software supply (one-off sales)

Revenue from the supply of software licences or software products is recognised when control and the significant risks and rewards of ownership transfer to the customer. This is generally the point of delivery or when the customer is provided with access to the software and has the ability to benefit from it.

Where contracts include both software supply and ongoing support, the consideration is allocated between performance obligations based on their relative fair values, and each component is recognised in line with the above policies.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets comprise trademarks, which are recognised at cost. The trademarks are considered to have an indefinite useful economic life as they are renewable at minimal cost and there is no foreseeable limit to the period over which they are expected to generate cash flows. Intangible assets with indefinite useful lives are not amortised but are reviewed annually for indicators of impairment.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Taxation

Income tax expense represents the tax currently payable.

Current tax is based on taxable profit for the year. Taxable profit differs from the profit reported in the financial statements because it excludes items of income or expense that are taxable or deductible in other periods and items that are never taxable or deductible. The Company’s liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is not recognised on the grounds of immateriality. The directors review this assessment annually and will recognise deferred tax in future periods if it becomes material.

Current tax is recognised in profit or loss except when it relates to items recognised in other comprehensive income or directly in equity, in which case the related tax is also recognised in other comprehensive income or directly in equity.

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Microplot Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 10)

4. Intangible Assets

	Total
	£
Cost
As at 1 November 2024	840

As at 31 October 2025	840

Net Book Value
As at 31 October 2025	840

As at 1 November 2024	840

5. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	62,730
Additions	583

As at 31 October 2025	63,313

Depreciation
As at 1 November 2024	41,432
Provided during the period	4,497

As at 31 October 2025	45,929

Net Book Value
As at 31 October 2025	17,384

As at 1 November 2024	21,298

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,300	1,300

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