MICROSCAPE HOLDCO LIMITED


Director	SANSBURY, Paul


Registered Address	20 East Drive
	Brighton
	BN2 0BQ


Registered Number	10326908 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		1,358,951		1,358,951
			1,358,951		1,358,951
Current assets
Debtors		848,697		840,773
Cash at bank and on hand		654		2,406
		849,351		843,179
Creditors amounts falling due within one year	4	(11,292)		(484,789)
Net current assets (liabilities)			838,059		358,390
Total assets less current liabilities			2,197,010		1,717,341
Net assets			2,197,010		1,717,341
Capital and reserves
Called up share capital			800,000		800,000
Profit and loss account			1,397,010		917,341
Shareholders' funds			2,197,010		1,717,341

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 August 2026, and are signed on its behalf by:

SANSBURY, Paul
Director
Registered Company No. 10326908

MICROSCAPE HOLDCO LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments
	The company holds 99.9% of Microscape Leaseco Ltd, a company registered in England & Wales.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 September 24	1,358,951	1,358,951
At 31 August 25	1,358,951	1,358,951
Net book value
At 31 August 25	1,358,951	1,358,951
At 31 August 24	1,358,951	1,358,951

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	-	471,699
Taxation and social security	1,643	-
Other creditors	9,649	13,090
Total	11,292	484,789

5.	Related party transactions
	The 99.9% subsidiary Microscape Leaseco Ltd, owes £48,697 to the company, as a result of payments made by the company on behalf of the subsidiary. The loan due from a related party Microscape Property Ltd of £471,699, was written off in the year.

6.	Prior period policy changes
	The 2024 comparatives have been restated to reflect the purchase of property from a connected company, Microscape Property Ltd, and the subsequent sale of the leaseholds to another related company Microscape Leaseco Ltd, in the year ended 31 August 2023. The company acquired shares in Microsacpe Leaseco Ltd in consideration for the sale of the leaseholds in the year ended 31 August 2023. All transactions were at market value. The effect in the financial statements is an investment in Microscape Leaseco. Ltd of £1,358,951, and an increase in retained earnings as at 1 September 2023 of £925,840.

Prior period policy changes

The 2024 comparatives have been restated to reflect the purchase of property from a connected company, Microscape Property Ltd, and the subsequent sale of the leaseholds to another related company Microscape Leaseco Ltd, in the year ended 31 August 2023. The company acquired shares in Microsacpe Leaseco Ltd in consideration for the sale of the leaseholds in the year ended 31 August 2023. All transactions were at market value.

The effect in the financial statements is an investment in Microscape Leaseco. Ltd of £1,358,951, and an increase in retained earnings as at 1 September 2023 of £925,840.