1 June 2022 false Taxfiler 2023.12 05460008business:PrivateLimitedCompanyLtd2022-06-012023-05-31 054600082022-05-31 054600082022-06-012023-05-31 05460008business:AuditExemptWithAccountantsReport2022-06-012023-05-31 05460008business:FilletedAccounts2022-06-012023-05-31 054600082023-05-31 05460008business:Director12022-06-012023-05-31 05460008business:RegisteredOffice2022-06-012023-05-31 054600082022-05-31 05460008core:WithinOneYear2023-05-31 05460008core:WithinOneYear2022-05-31 05460008core:AfterOneYear2023-05-31 05460008core:AfterOneYear2022-05-31 05460008core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 05460008core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 05460008core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 05460008core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 05460008core:PreviouslyStatedAmount2023-05-31 05460008core:PreviouslyStatedAmount2022-05-31 05460008business:SmallEntities2022-06-012023-05-31 05460008countries:EnglandWales2022-06-012023-05-31 05460008core:PlantMachinery2022-06-012023-05-31 05460008core:FurnitureFittings2022-06-012023-05-31 05460008core:LandBuildings2022-05-31 05460008core:PlantMachinery2022-05-31 05460008core:FurnitureFittings2022-05-31 05460008core:LandBuildings2022-06-012023-05-31 05460008core:LandBuildings2023-05-31 05460008core:PlantMachinery2023-05-31 05460008core:FurnitureFittings2023-05-31 054600082021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. 05460008 (England and Wales)
Merger Antitrust Review Limited Unaudited accounts for the year ended 31 May 2023
Merger Antitrust Review Limited Unaudited accounts Contents
Page
- 2 -
Merger Antitrust Review Limited Company Information for the year ended 31 May 2023
Director
Mr M De Heaver Regalado
Company Number
05460008 (England and Wales)
Registered Office
4 WASHALL DRIVE BRAINTREE CM77 7GF ENGLAND
Accountants
Kingsbrook Accounting and Tax Services Limited 2 Kingsbrook Corby Northants NN189HY
- 3 -
Merger Antitrust Review Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
971,074 
1,557 
Current assets
Debtors
118,000 
118,000 
Cash at bank and in hand
314,649 
556,079 
432,649 
674,079 
Creditors: amounts falling due within one year
(638,550)
(115,637)
Net current (liabilities)/assets
(205,901)
558,442 
Total assets less current liabilities
765,173 
559,999 
Creditors: amounts falling due after more than one year
(46,446)
- 
Net assets
718,727 
559,999 
Capital and reserves
Called up share capital
1,225 
1,225 
Profit and loss account
717,502 
558,774 
Shareholders' funds
718,727 
559,999 
For the year ending 31 May 2023 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 8 February 2024 and were signed on its behalf by
Mr M De Heaver Regalado Director Company Registration No. 05460008
- 4 -
Merger Antitrust Review Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Merger Antitrust Review Limited is a private company, limited by shares, registered in England and Wales, registration number 05460008. The registered office is 4 WASHALL DRIVE, BRAINTREE, CM77 7GF, 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.
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% reducing balance
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
- 
42,900 
271 
43,171 
Additions
956,328 
- 
18,105 
974,433 
At 31 May 2023
956,328 
42,900 
18,376 
1,017,604 
Depreciation
At 1 June 2022
- 
41,457 
157 
41,614 
Charge for the year
- 
361 
4,555 
4,916 
At 31 May 2023
- 
41,818 
4,712 
46,530 
Net book value
At 31 May 2023
956,328 
1,082 
13,664 
971,074 
At 31 May 2022
- 
1,443 
114 
1,557 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
118,000 
118,000 
- 5 -
Merger Antitrust Review Limited Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
2,714 
- 
VAT
166 
1,097 
Taxes and social security
29,212 
31,926 
Loans from directors
494,834 
935 
Accruals
840 
800 
Deferred income
110,784 
80,879 
638,550 
115,637 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
46,446 
- 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
- 6 -