MERRELL MECHANICAL LIMITED

Company Registration Number:
08215835 (England and Wales)

Unaudited abridged accounts for the year ended 30 September 2024

Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

MERRELL MECHANICAL LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2024

Balance sheet
Notes

MERRELL MECHANICAL LIMITED

Balance sheet

As at 30 September 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 95,022 89,943
Total fixed assets: 95,022 89,943
Current assets
Debtors:   256,104 686,728
Cash at bank and in hand: 904,432 363,197
Total current assets: 1,160,536 1,049,925
Creditors: amounts falling due within one year:   (410,676) (452,185)
Net current assets (liabilities): 749,860 597,740
Total assets less current liabilities: 844,882 687,683
Total net assets (liabilities): 844,882 687,683
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 844,782 687,583
Shareholders funds: 844,882 687,683

The notes form part of these financial statements

MERRELL MECHANICAL LIMITED

Balance sheet statements

For the year ending 30 September 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 27 June 2025
and signed on behalf of the board by:

Name: A D Merrell
Status: Director

The notes form part of these financial statements

MERRELL MECHANICAL LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery - 25% reducing balance Fittings fixtures and equipment - 25% reducing balance Motor vehicles - 25% reducing balance If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Other accounting policies

Taxation Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Impairment A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in ;the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

MERRELL MECHANICAL LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

2. Employees

2024 2023
Average number of employees during the period 11 11

MERRELL MECHANICAL LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2024

3. Tangible Assets

Total
Cost £
At 01 October 2023 192,474
Additions 36,753
At 30 September 2024 229,227
Depreciation
At 01 October 2023 102,531
Charge for year 31,674
At 30 September 2024 134,205
Net book value
At 30 September 2024 95,022
At 30 September 2023 89,943