Company registration number 04631790 (England and Wales)
MICA TECHNOLOGY UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
MICA TECHNOLOGY UK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
MICA TECHNOLOGY UK LIMITED (REGISTERED NUMBER: 04631790)
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,871
1,023
Current assets
Stocks
217,883
214,042
Debtors
4
30,367
19,539
Cash at bank and in hand
294,849
500,651
543,099
734,232
Creditors: amounts falling due within one year
5
(44,976)
(62,283)
Net current assets
498,123
671,949
Net assets
500,994
672,972
Capital and reserves
Called up share capital
300
300
Profit and loss reserves
500,694
672,672
Total equity
500,994
672,972

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 27 July 2026 and are signed on its behalf by:
Mr I A Scott
Mrs J A White
Director
Director
MICA TECHNOLOGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Mica Technology UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 162 Seal Road, Sevenoaks, England, TN14 5AA.

1.1
Basis of preparation

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 £1.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of consideration received or receivable for the goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria must also be met before turnover is recognised.

Turnover for the sale of goods is recognised when all of the following conditions are met:

- The company has transferred the significant risks and rewards of ownership to the buyer;

- the amount of turnover can be recognised reliably and;

- It is probable that the company will receive the consideration due under the transaction.

1.4
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:

Fixtures, fittings & equipment
33% on reducing balance
Computer equipment
25% on reducing balance

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.

MICA TECHNOLOGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Taxation

The tax expense represents tax currently payable.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

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

2026
2025
Number
Number
Total
3
4
MICA TECHNOLOGY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
3
Tangible fixed assets
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
Cost
At 1 April 2025
3,026
5,114
8,140
Additions
-
0
2,583
2,583
Disposals
-
0
(2,859)
(2,859)
At 31 March 2026
3,026
4,838
7,864
Depreciation and impairment
At 1 April 2025
2,410
4,707
7,117
Depreciation charged in the year
203
532
735
Eliminated in respect of disposals
-
0
(2,859)
(2,859)
At 31 March 2026
2,613
2,380
4,993
Carrying amount
At 31 March 2026
413
2,458
2,871
At 31 March 2025
616
407
1,023
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
4,835
3,375
Other debtors
25,532
16,164
30,367
19,539
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
29,461
46,923
Taxation and social security
10,861
-
0
Other creditors
4,654
15,360
44,976
62,283

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