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Registered Number: 14979416
England and Wales

 

 

 


Unaudited Financial Statements

for the period ended 31 July 2024

for

MMERCH TRADING LTD

Director Abigail Wanjiku MUGO
Registered Number 14979416
Registered Office 85 GREAT PORTLAND STREET
FIRST FLOOR LONDON
W1W 7LT
Accountants Growth Accountants Ltd
Merlin House
Brunel Road
Theale
Berkshire
RG7 4AB
1
Director's report and financial statements
The director presents his/her/their report and accounts for the period ended 31 July 2024.
Director
The director who served the company throughout the period was as follows:
Abigail Wanjiku MUGO

On behalf of the board.


----------------------------------
Abigail Wanjiku MUGO
Director

Date approved: 31 March 2025
2
Report to the directors on the preparation of the unaudited statutory accounts of MMERCH TRADING LTD for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MMERCH TRADING LTD for the year ended 31 July 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of MMERCH TRADING LTD, as a body, in accordance with the terms of our engagement letter dated 31 March 2025 Our work has been undertaken solely to prepare for your approval the accounts of MMERCH TRADING LTD and state those matters that we have agreed to state to the Board of Directors of MMERCH TRADING LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MMERCH TRADING LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that MMERCH TRADING LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MMERCH TRADING LTD. You consider that MMERCH TRADING LTD is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of MMERCH TRADING LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 July 2024



....................................................
Growth Accountants Ltd
Merlin House
Brunel Road
Theale
Berkshire
RG7 4AB
31 March 2025
3
  2024
    £ £
Current assets 603   
Creditors: amount falling due within one year (4,293)  
Net current assets   (3,690)
Total assets less current liabilities   (3,690)
Net assets   (3,690)
 

     
Capital and reserves   (3,690)
 
NOTES TO THE ACCOUNTS

General Information
MMERCH TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 14979416, registration address 85 GREAT PORTLAND STREET, FIRST FLOOR LONDON, W1W 7LT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – 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.
2.

Average number of employees

Average number of employees during the period was 1.


For the period ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 31 March 2025 and were signed by:


--------------------------------
Abigail Wanjiku MUGO
Director
4