Company No: 16562088 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026
		£
Fixed assets
Investment property	3	168,609
Investments	4	735
		169,344
Current assets
Debtors	5	6,000
Cash at bank and in hand		16
		6,016
Creditors: amounts falling due within one year	6	( 11,000)
Net current liabilities		(4,984)
Total assets less current liabilities		164,360
Creditors: amounts falling due after more than one year	7	( 164,778)
Net liabilities		( 418)
Capital and reserves
Called-up share capital	8	1,000
Profit and loss account		( 1,418 )
Total shareholder's deficit		( 418)

For the financial year ending 31 July 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Micro Brand Limited (registered number: 16562088) were approved and authorised for issue by the Director on 02 November 2026. They were signed on its behalf by:

Mr M L Green Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year, unless otherwise stated.

General information and basis of accounting

Micro Brand Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Hartlands Lodge Lane, Brixton, Plymouth, PL8 2AU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026
	Number
Monthly average number of persons employed by the Company during the year, including the director	0

3. Investment property

	Investment property
	£
Valuation
As at 01 August 2025	0
Additions	168,609
As at 31 July 2026	168,609

4. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 August 2025	0
Additions	735
At 31 July 2026	735
Carrying value at 31 July 2026	735

5. Debtors

	2026
	£
Other debtors	6,000

6. Creditors: amounts falling due within one year

	2026
	£
Other creditors	11,000

7. Creditors: amounts falling due after more than one year

	2026
	£
Other creditors	164,778

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	2026
	£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000

On incorporation the company issued 1,000 ordinary shares at par value.