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Registered Number: 00803259
England and Wales

 

 

 

MERRIMAN LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 5,186,503    5,051,654 
Investments 4 50,000    50,000 
5,236,503    5,101,654 
Current assets      
Debtors 607,021    535,144 
Cash at bank and in hand 353,311    185,846 
960,332    720,990 
Creditors: amount falling due within one year (851,270)   (1,948,025)
Net current assets 109,062    (1,227,035)
 
Total assets less current liabilities 5,345,565    3,874,619 
Creditors: amount falling due after more than one year (2,161,214)   (672,134)
Provisions for liabilities (12,748)   (12,919)
Net assets 3,171,603    3,189,566 
 

Capital and reserves
     
Called up share capital 666,747    666,747 
Capital Redemption Reserve 95,487    95,487 
Profit and loss account 2,409,369    2,427,332 
Shareholders' funds 3,171,603    3,189,566 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 board of directors on 24 March 2025 and were signed on its behalf by:


-------------------------------
Michael John Patrick Merriman
Director
1
General Information
MERRIMAN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 00803259, registration address Charnwood Edge , Syston Road , Cossington , LE7 4UZ.

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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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.
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:
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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.
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Investment properties   Total
  £   £   £   £   £   £
At 01 July 2023 1,721,640    565,213    101,389    59,311    4,988,781    7,436,334 
Additions     138,149    11,271      149,420 
Disposals          
At 30 June 2024 1,721,640    565,213    239,538    70,582    4,988,781    7,585,754 
Depreciation
At 01 July 2023 1,721,640    565,213    38,516    59,311      2,384,680 
Charge for year     14,571        14,571 
On disposals          
At 30 June 2024 1,721,640    565,213    53,087    59,311      2,399,251 
Net book values
Closing balance as at 30 June 2024     186,451    11,271    4,988,781    5,186,503 
Opening balance as at 01 July 2023     62,873      4,988,781    5,051,654 



4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 July 2023 50,000    50,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 June 2024 50,000    50,000 
Subsidiary Undertakings
The following is a subsidiary undertaking:
Name
Aggregates and Minerals Limited Ordinary Shares 100%
Aggregates and Minerals Limited is a dormant company and the accounts to 30 June 24 showed it
had share capital and reserves of £288,917. (2023 £288,917).
The following is an Associate undertaking:
Name
Ryehill Properties (Wales) Limited Ordinary Shares 33%
Ryehill Properties (Wales) Limited is a dormant company and the accounts to 31 December 2023 showed it had a negative share capital and reserves of (£367,464) (2022 (£367,464)).
Both companies are registered in England and Wales.
Based on the directors review the investments have been reduced to reflect their current value.






2