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Registered number: 5448079
MERTON BECK LTD
Financial Statements
For The Year Ended 31 March 2025
MERTON BECK LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
MERTON BECK LTD
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 5448079

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 3 |  | 91,001 |  | 91,001
Tangible Assets | 4 |  | 51,939 |  | 57,175
|  |  | 142,940 |  | 148,176
CURRENT ASSETS
Stocks |  | 21,902 |  | 24,235 |
Debtors | 5 | 5,757 |  | 6,141 |
Cash at bank and in hand |  | 57,778 |  | 51,481 |
|  | 85,437 |  | 81,857 |
Creditors: Amounts Falling Due Within One Year | 6 | (96,812 ) |  | (103,797 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (11,375 ) |  | (21,940 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 131,565 |  | 126,236
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (8,790 ) |  | (20,288 )
NET ASSETS |  |  | 122,775 |  | 105,948
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 122,773 |  | 105,946
SHAREHOLDERS' FUNDS |  |  | 122,775 |  | 105,948

Page 1
Page 2
MERTON BECK LTD
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Colin Jones Director
27/05/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
MERTON BECK LTD
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | Nil
Plant & Machinery | 20% on Cost

1.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
3. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 91,001
As at 31 March 2025 | 91,001
Net Book Value
As at 31 March 2025 | 91,001
As at 1 April 2024 | 91,001

Page 3
Page 4
MERTON BECK LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 April 2024 | 6,540 | 109,063 | 115,603
Additions | - | 2,360 | 2,360
As at 31 March 2025 | 6,540 | 111,423 | 117,963
Depreciation
As at 1 April 2024 | - | 58,428 | 58,428
Provided during the period | - | 7,596 | 7,596
As at 31 March 2025 | - | 66,024 | 66,024
Net Book Value
As at 31 March 2025 | 6,540 | 45,399 | 51,939
As at 1 April 2024 | 6,540 | 50,635 | 57,175

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,977 |  | 4,381
Other Debtors and Prepayments | 1,780 |  | 1,760
| 5,757 |  | 6,141

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,499 |  | 7,500
Trade creditors | 14,029 |  | 14,610
Bank loans and overdrafts | - |  | 4,000
Corporation tax | 13,676 |  | 8,562
P A Y E | 345 |  | 31
V A T | 455 |  | 606
Other Creditors and Accruals | 7,925 |  | 8,831
Director's loan account | 48,883 |  | 59,657
Bounce Back Loan - Current Element | 4,000 |  | -
| 96,812 |  | 103,797

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,123 |  | 15,621
Bounce Back Loan | 667 |  | 4,667
| 8,790 |  | 20,288

Page 4
Page 5
MERTON BECK LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,499 |  | 7,500
Later than one year and not later than five years | 8,123 |  | 15,621
| 15,622 |  | 23,121
| 15,622 |  | 23,121

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5