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Company Registration No. 12941572 (England and Wales)
MERCER AND MACRAE LTD Unaudited accounts for the year ended 31 October 2023
MERCER AND MACRAE LTD Unaudited accounts Contents
Page
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MERCER AND MACRAE LTD Company Information for the year ended 31 October 2023
Directors
Mr A Mercer Dr E Macrae
Company Number
12941572 (England and Wales)
Registered Office
93 WESTCOTT CRESCENT LONDON W7 1PJ ENGLAND
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MERCER AND MACRAE LTD Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,446 
2,483 
Current assets
Debtors
6,169 
1,966 
Cash at bank and in hand
29,373 
56,462 
35,542 
58,428 
Creditors: amounts falling due within one year
(36,192)
(52,106)
Net current (liabilities)/assets
(650)
6,322 
Net assets
796 
8,805 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
792 
8,801 
Shareholders' funds
796 
8,805 
For the year ending 31 October 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 directors acknowledge their 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 of Directors and authorised for issue on 28 July 2024 and were signed on its behalf by
Mr A Mercer Director Company Registration No. 12941572
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MERCER AND MACRAE LTD Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
MERCER AND MACRAE LTD is a private company, limited by shares, registered in England and Wales, registration number 12941572. The registered office is 93 WESTCOTT CRESCENT, LONDON, W7 1PJ, 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
33.33
Computer equipment
33.33
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
181 
4,542 
4,723 
Additions
- 
291 
291 
At 31 October 2023
181 
4,833 
5,014 
Depreciation
At 1 November 2022
104 
2,136 
2,240 
Charge for the year
12 
1,316 
1,328 
At 31 October 2023
116 
3,452 
3,568 
Net book value
At 31 October 2023
65 
1,381 
1,446 
At 31 October 2022
77 
2,406 
2,483 
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MERCER AND MACRAE LTD Notes to the Accounts for the year ended 31 October 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,425 
- 
Other debtors
1,744 
1,966 
6,169 
1,966 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
389 
Taxes and social security
145 
16,717 
Other creditors
1,047 
- 
Loans from directors
35,000 
35,000 
36,192 
52,106 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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