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Company Registration No. 14854944 (England and Wales)
Michaeon Limited Unaudited accounts for the year ended 30 September 2026
Michaeon Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Michaeon Limited Company Information for the year ended 30 September 2026
Director
Katja Samuel
Company Number
14854944 (England and Wales)
Registered Office
127 Raphael Drive Shoeburyness Southend-On-Sea SS3 9UR England
Accountants
SilverstoneBKS Limited 127 Raphael Drive Shoeburyness Southend On Sea Essex SS3 9UR
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Michaeon Limited Statement of financial position as at 30 September 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
5,153 
1,349 
Current assets
Debtors
5
8,208 
12,970 
Cash at bank and in hand
31,060 
44 
39,268 
13,014 
Creditors: amounts falling due within one year
6
(45,618)
(5,346)
Net current (liabilities)/assets
(6,350)
7,668 
Net (liabilities)/assets
(1,197)
9,017 
Capital and reserves
Called up share capital
300 
100 
Profit and loss account
(1,497)
8,917 
Shareholders' funds
(1,197)
9,017 
For the year ending 30 September 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2026 and were signed on its behalf by
Katja Samuel Director Company Registration No. 14854944
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Michaeon Limited Notes to the Accounts for the year ended 30 September 2026
1
Statutory information
Michaeon Limited is a private company, limited by shares, registered in England and Wales, registration number 14854944. The registered office is 127 Raphael Drive, Shoeburyness, Southend-On-Sea, SS3 9UR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2025
750 
- 
973 
1,723 
Additions
2,206 
1,130 
1,569 
4,905 
At 30 September 2026
2,956 
1,130 
2,542 
6,628 
Depreciation
At 1 October 2025
219 
- 
155 
374 
Charge for the year
509 
141 
451 
1,101 
At 30 September 2026
728 
141 
606 
1,475 
Net book value
At 30 September 2026
2,228 
989 
1,936 
5,153 
At 30 September 2025
531 
- 
818 
1,349 
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Michaeon Limited Notes to the Accounts for the year ended 30 September 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
3,178 
453 
Trade debtors
- 
12,517 
Amounts due from group undertakings etc.
2,534 
- 
Accrued income and prepayments
2,496 
- 
8,208 
12,970 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
- 
576 
Amounts owed to group undertakings and other participating interests
(100)
(100)
Taxes and social security
80 
4,870 
Loans from directors
45,638 
- 
45,618 
5,346 
7
Controlling party
The immediate and ultimate parent undertaking is Michaeon Limited, incorporated in the UK. Registered office: 127 Raphael Drive, Shoeburyness, Essex SS3 9UR It holds the controlling interest in Global Security and Disaster Management Limited. The parent does not prepare consolidated financial statements. It applies the small-entities regime under FRS 102 Section 1A and is exempt from preparing group accounts.
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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