REGISTERED NUMBER: 08375500 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Micro-D Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Kersh

REGISTERED OFFICE:

Unit R Buffalo Court

Kansas Avenue

Salford

M50 2QL

REGISTERED NUMBER:

08375500 (England and Wales)

ACCOUNTANTS:

Archwood Accountants

Archwood House

46-48 Long Street

Middleton

Manchester

M24 6UQ

FIXED ASSETS

Property, plant and equipment

4

169,609

187,344

CURRENT ASSETS

Inventories

30,000

30,000

Debtors

5

253,775

439,443

Cash at bank and in hand

205,272

303,577

489,047

773,020

CREDITORS

Amounts falling due within one year

6

244,840

513,885

NET CURRENT ASSETS

244,207

259,135

TOTAL ASSETS LESS CURRENT LIABILITIES

413,816

446,479

CREDITORS

Amounts falling due after more than one year

7

65,364

93,094

NET ASSETS

348,452

353,385

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

50,000

50,000

Retained earnings

298,352

303,285

SHAREHOLDERS' FUNDS

348,452

353,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 10 December 2025 and were signed by:

B Kersh - Director

1.	STATUTORY INFORMATION

Micro-D Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold property

-

2% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Leasehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

147,431

20,226

85,853

253,510

DEPRECIATION

At 1 April 2024

19,720

17,772

28,674

66,166

Charge for year

2,949

491

14,295

17,735

At 31 March 2025

22,669

18,263

42,969

83,901

NET BOOK VALUE

At 31 March 2025

124,762

1,963

42,884

169,609

At 31 March 2024

127,711

2,454

57,179

187,344

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

74,157

DEPRECIATION

At 1 April 2024

18,539

Charge for year

13,905

At 31 March 2025

32,444

NET BOOK VALUE

At 31 March 2025

41,713

At 31 March 2024

55,618

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

226,678

412,898

Other debtors

27,097

26,545

253,775

439,443

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

20,000

20,534

Hire purchase contracts

7,731

7,731

Trade creditors

87,825

209,526

Taxation and social security

6,879

13,775

Other creditors

122,405

262,319

244,840

513,885

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

21,667

41,667

Hire purchase contracts

43,697

51,427

65,364

93,094