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Registered number: 02546849









MERJS (2006) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
MERJS (2006) LIMITED
REGISTERED NUMBER: 02546849

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
440,624
440,624

  
440,624
440,624

Creditors: amounts falling due within one year
 6 
(433,190)
(433,190)

Net current assets
  
 
 
7,434
 
 
7,434

Total assets less current liabilities
  
7,534
7,534

  

Net assets
  
7,534
7,534


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
7,434
7,434

  
7,534
7,534


Page 1

 
MERJS (2006) LIMITED
REGISTERED NUMBER: 02546849
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2022

For the year ended 31 December 2022 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A Sayer
Director

Date: 22 November 2023

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
MERJS (2006) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

MERJS (2006) Limited is a private company limited by shares and incorporated in England and Wales. The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
MERJS (2006) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2021 - 5).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2022
100



At 31 December 2022
100





5.


Debtors

2022
2021
£
£


Amounts owed by group undertakings
437,855
437,855

Other debtors
2,769
2,769

440,624
440,624



6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Amounts owed to group undertakings
426,666
426,666

Amounts owed to related undertakings
6,524
6,524

433,190
433,190


Page 4

 
MERJS (2006) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

7.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



100 (2021 - 100) Ordinary shares of £1.00 each
100
100



8.


Parent company

Ross Jaye Sayer (Holdings) Limited is the immediate parent company and Metrus Holdings (UK) Limited is the ultimate parent company and controlling party, both companies are registered in England and Wales.

Page 5