Company No: 01782018 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Damian Antony Buckett

REGISTERED OFFICE	Manor Cottage Down Road
	Kimpton
	Andover
	SP11 8PG
	United Kingdom

COMPANY NUMBER

01782018 (England and Wales)

ACCOUNTANT	Langdowns DFK
	Fleming Court
	Leigh Road
	Eastleigh
	Southampton
	Hampshire
	SO50 9PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	114,377		176,828
		114,377		176,828
Current assets
Debtors	4	30,387		111,924
Cash at bank and in hand		81,512		41,633
		111,899		153,557
Creditors: amounts falling due within one year	5	( 54,434)		( 45,505)
Net current assets		57,465		108,052
Total assets less current liabilities		171,842		284,880
Creditors: amounts falling due after more than one year	6	( 7,257)		( 15,174)
Provision for liabilities		( 26,195)		( 4,960)
Net assets		138,390		264,746
Capital and reserves
Called-up share capital	7	100		100
Capital redemption reserve		30		30
Profit and loss account		138,260		264,616
Total shareholders' funds		138,390		264,746

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have 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 Installation Services Limited (registered number: 01782018) were approved and authorised for issue by the Director on 03 November 2025. They were signed on its behalf by:

Damian Antony Buckett Director

1. Accounting policies

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

General information and basis of accounting

Micro Installation Services 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 Manor Cottage Down Road, Kimpton, Andover, SP11 8PG, 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 £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	3 % reducing balance
Plant and machinery	15 % reducing balance
Fixtures and fittings	15 % reducing balance
Computer equipment	15 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Land and buildings		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 May 2024	10,743		182,272		915		13,014		206,944
Additions	0		94,485		0		1,083		95,568
Disposals	0		( 146,035)		0		0		( 146,035)
At 30 April 2025	10,743		130,722		915		14,097		156,477
Accumulated depreciation
At 01 May 2024	1,213		19,421		493		8,989		30,116
Charge for the financial year	286		26,106		76		4,040		30,508
Disposals	0		( 18,524)		0		0		( 18,524)
At 30 April 2025	1,499		27,003		569		13,029		42,100
Net book value
At 30 April 2025	9,244		103,719		346		1,068		114,377
At 30 April 2024	9,530		162,851		422		4,025		176,828

4. Debtors

	2025		2024
	£		£
Trade debtors	16,786		98,056
Prepayments	13,601		13,868
	30,387		111,924

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	15,668		3,726
Amounts owed to director	2,766		4,145
Accruals	2,625		2,500
Taxation and social security	16,676		14,121
Obligations under finance leases and hire purchase contracts	7,917		7,917
Other creditors	8,782		13,096
	54,434		45,505

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

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	7,257		15,174

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

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100