Mighty Micro Group Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Mighty Micro Group Ltd for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mighty Micro Group Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Mighty Micro Group Ltd , as a body, in accordance with the terms of our engagement letter dated 22 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Mighty Micro Group Ltd and state those matters that we have agreed to state to the directors of Mighty Micro Group Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mighty Micro Group Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Mighty Micro Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Mighty Micro Group Ltd . You consider that Mighty Micro Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Mighty Micro Group Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

27th July 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

Page 1

Page 2

Mighty Micro Group Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 13289145

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		797,656		797,656
Investments	5		25,100		-

			822,756		797,656
CURRENT ASSETS
Debtors	6	16,048		8,020
Cash at bank and in hand		183,745		140,285

		199,793		148,305
Creditors: Amounts Falling Due Within One Year	7	(47,765 )		(17,315 )

NET CURRENT ASSETS (LIABILITIES)			152,028		130,990

TOTAL ASSETS LESS CURRENT LIABILITIES			974,784		928,646

Creditors: Amounts Falling Due After More Than One Year	8		(7,625 )		-

NET ASSETS			967,159		928,646

CAPITAL AND RESERVES
Called up share capital	9		72		72
Profit and Loss Account			967,087		928,574

SHAREHOLDERS' FUNDS			967,159		928,646

Page 2

Page 3

Mighty Micro Group Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

On behalf of the board

Mr N Somaia

Director

27th July 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Mighty Micro Group Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Mighty Micro Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13289145 . The registered office is Unit 3a Demeter Buildings , Brighton Road, Stockport , SK4 2BE.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

Page 4

Page 5

Mighty Micro Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	797,656

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	-
Additions	25,100

As at 31 March 2026	25,100

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	25,100

As at 1 April 2025	-

The company's investments at the balance sheet date are the share capital of companies made up by the following:

Demeter Stockport Limited

Registered office : Inside United Kingdom

Nature of business: Letting and operating of own or leased real estate

100%

Class of shares: Ordinary

Number of shares: 100

Mighty Micro Manchester Limited

Registered office: Inside United Kingdom

Nature of business: Other information technology service activities

100%

Class of shares: Ordinary

Number of shares: 25,000

The investments in subsidiaries is recognised at cost and tested annually for impairment.

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	7,345
Amounts owed by group undertakings	8,025	-
Other debtors	758	675

	8,783	8,020
Due after more than one year
Other debtors	7,265	-

	16,048	8,020

Page 5

Page 6

Mighty Micro Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	26,214	-
Other creditors	12,643	5,861
Taxation and social security	8,908	11,454

	47,765	17,315

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	7,625	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	72	72

Page 6