Company Registration No. 00827710 (England and Wales)
Microspot Limited
Unaudited accounts
for the year ended 31 December 2025
Microspot Limited
Unaudited accounts
Contents
Microspot Limited
Company Information
for the year ended 31 December 2025
Directors
Phillip James BUNKER
Dora COULLING
Robert Harold COULLING
Company Number
00827710 (England and Wales)
Microspot Limited
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
(9,435)
8,458
Creditors: amounts falling due within one year
(40,687)
(46,660)
Net current (liabilities)/assets
(2,464)
5,073
Net (liabilities)/assets
(2,182)
6,085
Called up share capital
50,000
50,000
Profit and loss account
(52,182)
(43,915)
Shareholders' funds
(2,182)
6,085
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by
Phillip James BUNKER
Director
Company Registration No. 00827710
Microspot Limited
Notes to the Accounts
for the year ended 31 December 2025
Microspot Limited is a private company, limited by shares, registered in England and Wales, registration number 00827710.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% - 15% straight line
Fixtures & fittings
15% straight line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The directors are aware of the uncertainties arising due to the impact of Covid-19. However, at the time of
approving the financial statements, the directors have a reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. Thus the directors
continues to adopt the going concern basis of accounting in preparing the financial statements.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Microspot Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Trade debtors
36,573
31,672
Other debtors
9,966
10,150
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
9,042
13,018
Taxes and social security
777
875
Loans from directors
25,000
25,244
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).