REGISTERED NUMBER: OC386936 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Microtech Digital Services LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

D V Shikotra

D K K Nandha

REGISTERED OFFICE:

1 Merus Court

Meridian Business Park

Leicester

Leicestershire

LE19 1RJ

REGISTERED NUMBER:

OC386936 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

-

1,973

CURRENT ASSETS

Stocks

-

1,600

Debtors

5

357,454

253,173

Cash at bank

3,896

55,996

361,350

310,769

CREDITORS

Amounts falling due within one year

6

(144,347

)

(85,184

)

NET CURRENT ASSETS

217,003

225,585

TOTAL ASSETS LESS CURRENT LIABILITIES

217,003

227,558

CREDITORS

Amounts falling due after more than one year

7

(1,060

)

(4,706

)

NET ASSETS ATTRIBUTABLE TO MEMBERS

215,943

222,852

LOANS AND OTHER DEBTS DUE TO MEMBERS

134,071

140,980

MEMBERS' OTHER INTERESTS

Capital accounts

81,872

81,872

215,943

222,852

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

134,071

140,980

Members' other interests

81,872

81,872

Amounts due from members

5

(247,463

)

(149,906

)

(31,520

)

72,946

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 17 September 2025 and were signed by:

D V Shikotra - Designated member

1.	STATUTORY INFORMATION

Microtech Digital Services LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover 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.

Computer equipment

-

25% on 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

8,259

Additions

1,091

Disposals

(9,350

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

6,286

Charge for year

639

Eliminated on disposal

(6,925

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

1,973

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as

restated

£

£

Trade debtors

78,825

76,811

Other debtors

278,629

176,362

357,454

253,173

Prepayments of £ Nil (2024: £6,712) are included within other debtors.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as

restated

£

£

Bank loans and overdrafts

4,176

4,259

Trade creditors

123,322

59,114

Taxation and social security

11,272

19,881

Other creditors

5,577

1,930

144,347

85,184

Accruals of £1,800 (2024: £1,875) are included within other creditors.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

as

restated

£

£

Bank loans

1,060

4,706