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Registered number: 12548970










MERCIA REAL ESTATE (UK) LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
MERCIA REAL ESTATE (UK) LTD
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 4


 
MERCIA REAL ESTATE (UK) LTD
REGISTERED NUMBER: 12548970

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,702
1,802

Current assets
  

Debtors: amounts falling due within one year
 5 
1,229,658
-

Cash at bank and in hand
  
456
100

  
1,230,114
100

Creditors: amounts falling due within one year
 6 
(1,231,250)
(1,802)

Net current liabilities
  
 
 
(1,136)
 
 
(1,702)

  

  

  

Net assets
  
566
100


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
466
-

  
566
100


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and 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 director acknowledges his 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 profit and loss account 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 on 31 January 2025.


S T Clark
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
MERCIA REAL ESTATE (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Mercia Real Estate (UK) Ltd (the company) is a private company, limited by shares and incorporated and domiciled in England. The address of its registered office is Maddox House, 117 Edmund Street, Birmingham, B3 2HJ, United Kingdom. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

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.


3.


Employees



The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 2

 
MERCIA REAL ESTATE (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
1,802


Revaluations
(100)



At 31 March 2024
1,702





Subsidiary undertakings


The following were subsidiary undertakings of the company:

Name

Class of shares

Holding

Mercia Real Estate (Chamber) Limited
Ordinary
100%
Mercia Real Estate (Townhouse) Limited
Ordinary
100%
Mercia Real Estate (Rugeley) Limited
Ordinary
100%
Mercia Real Estate (Lydney) Limited
Ordinary
100%
Mercia Real Estate (Rugeley Land) Limited
Ordinary
100%
Mercia Real Estate (Belbroughton) Limited
Ordinary
100%
Mercia Real Estate (Northside) Limited
Ordinary
100%
Mercia Real Estate (Guildhall) Limited
Ordinary
100%
Mercia Real Estate (PULP) Limited
Ordinary
100%
Mercia Real Estate (EBBW) Limited
Ordinary
100%
Mercia Real Estate (Studley) Limited
Ordinary
100%
Mercia Real Estate (Manders) Limited
Ordinary
100%
Mercia Real Estate (Peartree) Limited
Ordinary
100%
Mercia Real Estate (Landywood) Limited
Ordinary
100%
Mercia Real Estate (Bromyard) Limited
Ordinary
100%
Mercia Real Estate (FH) Limited
Ordinary
100%
Mercia Real Estate (Temple) Limited
Ordinary
100%
Mercia Real Estate (Longton) Limited
Ordinary
100%
Mercia Real Estate (HPE) Limited
Ordinary
100%
Mercia Real Estate Trading Limited
Ordinary
100%

Page 3

 
MERCIA REAL ESTATE (UK) LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
592,948
-

Amounts owed by associated undertakings
636,710
-

1,229,658
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,099,750
1,802

Amounts owed to associated undertakings
131,500
-

1,231,250
1,802



7.


Controlling party

The ultimate parent undertaking is Mercia Holdings Limited.

 
Page 4