Company registration number SC079966 (Scotland)
MICRO MARKETING & PROPERTY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MICRO MARKETING & PROPERTY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
MICRO MARKETING & PROPERTY LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,770
9,150
Investment property
4
485,000
553,000
Investments
5
119,550
119,550
612,320
681,700
Current assets
Debtors
7
178,413
58,413
Investments
8
-
0
45,000
Cash at bank and in hand
417,370
195,144
595,783
298,557
Creditors: amounts falling due within one year
9
(193,434)
(189,772)
Net current assets
402,349
108,785
Total assets less current liabilities
1,014,669
790,485
Provisions for liabilities
(87,216)
(84,155)
Net assets
927,453
706,330
Capital and reserves
Called up share capital
38,600
38,600
Non-distributable profits reserve
10
60,000
46,733
Distributable profit and loss reserves
828,853
620,997
Total equity
927,453
706,330

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 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 MARKETING & PROPERTY LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
31 December 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 6 May 2026 and are signed on its behalf by:
K McNab
Director
Company Registration No. SC079966
MICRO MARKETING & PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Micro Marketing & Property Limited is a private company limited by shares incorporated in Scotland. The registered office is 22 Kilpatrick Drive, Bearsden, Glasgow, United Kingdom, G61 4RH.

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. 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
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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
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:

Plant and equipment
25% reducing balance
Fixtures and fittings
15% reducing balance
Computers
33.33% straight line

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.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

MICRO MARKETING & PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
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.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

MICRO MARKETING & PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 January 2025 and 31 December 2025
422
53,534
1,066
55,022
Depreciation and impairment
At 1 January 2025
347
44,459
1,066
45,872
Depreciation charged in the year
19
1,361
-
0
1,380
At 31 December 2025
366
45,820
1,066
47,252
Carrying amount
At 31 December 2025
56
7,714
-
0
7,770
At 31 December 2024
75
9,075
-
0
9,150
4
Investment property
2025
£
Fair value
At 1 January 2025
553,000
Disposals
(128,000)
Revaluations
60,000
At 31 December 2025
485,000

Investment property comprises 2 Properties: 1) 91 Drygate, Glasgow, G4 0UT, 2) 2 Woodlands Drive, Glasgow, G4 9EH. The fair value of the investment properties have been assessed by the directors at the balance sheet date. The valuation was made in reference to the open market value and market evidence of transaction prices for similar properties.

5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
119,550
119,550
MICRO MARKETING & PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
6
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Marketing Links Scotland Limited
Scotland
Travel Agency
Ordinary
100.00
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
176,413
42,413
Other debtors
2,000
16,000
178,413
58,413
8
Current asset investments
2025
2024
£
£
Other investments
-
0
45,000
9
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
18,108
4,754
Other creditors
175,326
185,018
193,434
189,772
10
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
46,733
-
Non distributable profits in the year
13,267
46,733
At the end of the year
60,000
46,733
11
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

2025
2024
MICRO MARKETING & PROPERTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11
Related party transactions
(Continued)
- 7 -
Amounts due to related parties
£
£
Key management personnel
170,662
180,432

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Other related parties
176,413
42,413

Amounts due to / from related parties are unsecured, interest free and have no fixed terms of repayment.

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