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Registered Number: 11722834
England and Wales

 

 

 

MERCURY SUPPORT LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 8,500   
Tangible fixed assets 4 2,358    2,672 
10,858    2,672 
Current assets      
Debtors: amounts falling due within one year 14,976    10,073 
Cash at bank and in hand 8,605    12,404 
23,581    22,477 
Creditors: amount falling due within one year (26,621)   (18,420)
Net current assets (3,040)   4,057 
 
Total assets less current liabilities 7,818    6,729 
Creditors: amount falling due after more than one year (9,730)   (14,033)
Provisions for liabilities (495)  
Net assets (2,407)   (7,304)
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account (2,408)   (7,305)
Shareholders' funds (2,407)   (7,304)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 17 September 2024 and were signed by:


-------------------------------
David Mansbridge
Director
1
General Information
Mercury Support Limited is a private company, limited by shares, registered in England and Wales, registration number 11722834, registration address C/O Burton Varley LTD, Suite 3, 2nd floor, Didsbury House, 748 - 754 Wilmslow Road, Manchester, Manchester, M20 2DW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and will be amortised on a straight line basis over 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2022 : 2).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 January 2023  
Additions 8,500    8,500 
Disposals  
At 31 December 2023 8,500    8,500 
Amortisation
At 01 January 2023  
Charge for year  
On disposals  
At 31 December 2023  
Net book values
At 31 December 2023 8,500    8,500 
At 31 December 2022  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2023 2,265    3,240    5,505 
Additions   275    275 
Disposals    
At 31 December 2023 2,265    3,515    5,780 
Depreciation
At 01 January 2023 1,215    1,618    2,833 
Charge for year 210    379    589 
On disposals    
At 31 December 2023 1,425    1,997    3,422 
Net book values
Closing balance as at 31 December 2023 840    1,518    2,358 
Opening balance as at 01 January 2023 1,050    1,622    2,672 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

2