Micro Alarms Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03115366

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		80,910		72,448

			80,910		72,448
CURRENT ASSETS
Stocks	6	89,220		81,591
Debtors	7	475,074		393,487
Cash at bank and in hand		443,786		476,351

		1,008,080		951,429
Creditors: Amounts Falling Due Within One Year	8	(644,575 )		(683,371 )

NET CURRENT ASSETS (LIABILITIES)			363,505		268,058

TOTAL ASSETS LESS CURRENT LIABILITIES			444,415		340,506

Creditors: Amounts Falling Due After More Than One Year	9		(5,030 )		(1,079 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(19,774 )		(18,112 )

NET ASSETS			419,611		321,315

CAPITAL AND RESERVES
Called up share capital	11		10,004		10,004
Profit and Loss Account			409,607		311,311

SHAREHOLDERS' FUNDS			419,611		321,315

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Micro Alarms Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 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 D P Fowler

Director

13/10/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Micro Alarms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03115366 . The registered office is Unit 3, Derby Road, Wheatley, Doncaster, South Yorkshire, DN2 4PQ.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on cost and 25%on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Micro Alarms Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, 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 year 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2025: 15)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2025	118,000

As at 30 April 2026	118,000

Amortisation
As at 1 May 2025	118,000

As at 30 April 2026	118,000

Net Book Value
As at 30 April 2026	-

As at 1 May 2025	-

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Micro Alarms Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 May 2025	162,512	58,829	221,341
Additions	33,500	-	33,500
Disposals	(15,900 )	-	(15,900 )

As at 30 April 2026	180,112	58,829	238,941

Depreciation
As at 1 May 2025	94,512	54,381	148,893
Provided during the period	18,895	1,112	20,007
Disposals	(10,869 )	-	(10,869 )

As at 30 April 2026	102,538	55,493	158,031

Net Book Value
As at 30 April 2026	77,574	3,336	80,910

As at 1 May 2025	68,000	4,448	72,448

6. Stocks

	2026	2025
	£	£
Stock	54,226	53,017
Work in progress	34,994	28,574

	89,220	81,591

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	283,529	242,998
Prepayments and accrued income	14,966	17,910
Amounts owed by other participating interests	176,579	132,579

	475,074	393,487

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Micro Alarms Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	11,139	15,758
Trade creditors	103,981	138,244
Corporation tax	43,356	51,118
Other taxes and social security	8,412	4,565
VAT	60,368	48,383
Other creditors	1,863	9,847
Accruals and deferred income	5,500	5,500
Amounts owed to group undertakings	409,956	409,956

	644,575	683,371

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	5,030	1,079

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,139	15,758
Later than one year and not later than five years	5,030	1,079

	16,169	16,837

	16,169	16,837

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10,004	10,004

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