REGISTERED NUMBER: 16016245 (England and Wales)

Unaudited Financial Statements

for the Period 14 October 2024 to 31 March 2026

for

Microtech Digital Services One Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D V Shikotra

REGISTERED OFFICE:

1 Merus Court

Meridian Business Park

Leicester

Leicestershire

LE19 1RJ

REGISTERED NUMBER:

16016245 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

5,755

CURRENT ASSETS

Stocks

1,600

Debtors

5

408,722

Cash at bank

144,009

554,331

CREDITORS

Amounts falling due within one year

6

(384,367

)

NET CURRENT ASSETS

169,964

TOTAL ASSETS LESS CURRENT LIABILITIES

175,719

CREDITORS

Amounts falling due after more than one year

7

(147,248

)

PROVISIONS FOR LIABILITIES

(950

)

NET ASSETS

27,521

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

27,421

27,521

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2026 and were signed by:

D V Shikotra - Director

1.	STATUTORY INFORMATION

Microtech Digital Services One Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounting period is from the incorporation date of 14 October 2024 to the accounting reference date of 31 March 2026. Therefore the period is longer than 12-months.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Assets obtained under the hire purchase contracts or finance leases are capitalised in the balance sheet.

Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

7,988

At 31 March 2026

7,988

DEPRECIATION

Charge for period

2,233

At 31 March 2026

2,233

NET BOOK VALUE

At 31 March 2026

5,755

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

52,962

Other debtors

355,760

408,722

Other debtors includes prepayments and accrued income of £3,275.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

29,227

Hire purchase contracts

1,061

Trade creditors

32,442

Taxation and social security

48,096

Other creditors

273,541

384,367

Other creditors includes accruals and deferred income of £113,190.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

146,155

Hire purchase contracts

1,093

147,248

8.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

175,382

Hire purchase

2,154

177,536

Bank loans are secured by a fixed and floating charge over all assets, property and undertakings.

Hire purchase loans are secured against the assets to which they relate to.

9.	OTHER FINANCIAL COMMITMENTS

The company has other financial commitments not included within the balance sheet of £14,520.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2026:

£

D V Shikotra

Balance outstanding at start of period

-

Amounts advanced

140,210

Amounts repaid

(13,466

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

126,744

The loan was repayable on demand and interest has been charged at the HMRC Official Rate.