Micrarium Enterprises Limited - Accounts to registrar (filleted) - small 17.3

Micrarium Enterprises Limited - Accounts to registrar (filleted) - small 17.3

MICRARIUM ENTERPRISES LIMITED - Company Information

Print Friendly Version

PTP Accounts Production v17.3.1.106 02325072 director 1.1.17 31.12.17 31.12.17 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure023250722016-12-31023250722017-12-31023250722017-01-012017-12-31023250722015-12-31023250722016-01-012016-12-31023250722016-12-3102325072ns15:EnglandWales2017-01-012017-12-3102325072ns14:PoundSterling2017-01-012017-12-3102325072ns10:Director12017-01-012017-12-3102325072ns10:PrivateLimitedCompanyLtd2017-01-012017-12-3102325072ns10:SmallEntities2017-01-012017-12-3102325072ns10:AuditExempt-NoAccountantsReport2017-01-012017-12-3102325072ns10:SmallCompaniesRegimeForDirectorsReport2017-01-012017-12-3102325072ns10:SmallCompaniesRegimeForAccounts2017-01-012017-12-3102325072ns10:AbridgedAccounts2017-01-012017-12-310232507212017-01-012017-12-3102325072ns10:RegisteredOffice2017-01-012017-12-3102325072ns5:CurrentFinancialInstruments2017-12-3102325072ns5:CurrentFinancialInstruments2016-12-3102325072ns5:ShareCapital2017-12-3102325072ns5:ShareCapital2016-12-3102325072ns5:RetainedEarningsAccumulatedLosses2017-12-3102325072ns5:RetainedEarningsAccumulatedLosses2016-12-3102325072ns5:IntangibleAssetsOtherThanGoodwill2017-01-012017-12-3102325072ns5:PatentsTrademarksLicencesConcessionsSimilar2017-01-012017-12-3102325072ns5:PlantMachinery2017-01-012017-12-31


REGISTERED NUMBER: 02325072 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st December 2017

for

Micrarium Enterprises Limited
Micrarium Enterprises Limited (Registered number: 02325072)






Contents of the Financial Statements
for the Year Ended 31st December 2017




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Micrarium Enterprises Limited

Company Information
for the Year Ended 31st December 2017







DIRECTOR: G C Oppermans





REGISTERED OFFICE: Unit H
Ringstones Industrial Estate
Bridgemont
Whaley Bridge
SK23 7PD





REGISTERED NUMBER: 02325072 (England and Wales)





ACCOUNTANTS: Paul Summers & Co
28A Church Lane
Marple
Stockport
Cheshire
SK6 6DE
Page 1
Micrarium Enterprises Limited (Registered number: 02325072)

Abridged Balance Sheet
31st December 2017

31/12/17 31/12/16
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 780 329
780 329

CURRENT ASSETS
Stocks - 123
Debtors - 2,767
Cash at bank 18,724 13,621
18,724 16,511
CREDITORS
Amounts falling due within one year (19,436 ) (16,917 )
NET CURRENT LIABILITIES (712 ) (406 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
68
(77
)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (32 ) (177 )
SHAREHOLDERS' FUNDS 68 (77 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2017 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 notes form part of these financial statements

Page 2
Micrarium Enterprises Limited (Registered number: 02325072)

Abridged Balance Sheet - continued
31st December 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st December 2017 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director on 25th April 2018 and were signed by:





G C Oppermans - Director


The notes form part of these financial statements

Page 3
Micrarium Enterprises Limited (Registered number: 02325072)

Notes to the Financial Statements
for the Year Ended 31st December 2017

1. STATUTORY INFORMATION

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

The principal accounting policies are summarised below. They have been applied consistently
throughout the year and the preceding year.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are
measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents, trademarks, licences and concessions
Patents, trademarks, licences and concessions are included at cost and amortised in equal annual
instalments over their estimated useful economic life. Provision is made for any impairment.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 25% on reducing balance

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 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.


Page 4
Micrarium Enterprises Limited (Registered number: 02325072)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2017

2. ACCOUNTING POLICIES - continued
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. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2016 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st January 2017
and 31st December 2017 14,343
AMORTISATION
At 1st January 2017
and 31st December 2017 14,343
NET BOOK VALUE

At 31st December 2017 -
At 31st December 2016 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st January 2017 28,890
Additions 759
At 31st December 2017 29,649
DEPRECIATION
At 1st January 2017 28,561
Charge for year 308
At 31st December 2017 28,869
NET BOOK VALUE
At 31st December 2017 780
At 31st December 2016 329

Page 5