9 April 2024 false No description of principal activity Taxfiler 2024.6 15539278business:PrivateLimitedCompanyLtd2024-04-092025-03-31 155392782024-04-08 155392782024-04-092025-03-31 15539278business:AuditExemptWithAccountantsReport2024-04-092025-03-31 15539278business:FilletedAccounts2024-04-092025-03-31 155392782025-03-31 15539278business:Director12024-04-092025-03-31 15539278business:RegisteredOffice2024-04-092025-03-31 15539278core:WithinOneYear2025-03-31 15539278core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 15539278core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 15539278core:PreviouslyStatedAmount2025-03-31 15539278business:SmallEntities2024-04-092025-03-31 15539278countries:EnglandWales2024-04-092025-03-31 15539278core:FurnitureFittings2024-04-092025-03-31 15539278core:FurnitureFittings2024-04-08 15539278core:FurnitureFittings2025-03-31 1553927812024-04-092025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 15539278 (England and Wales)
Merger Trading Limited Unaudited accounts for the period from 9 April 2024 to 31 March 2025
Merger Trading Limited Unaudited accounts Contents
Page
- 2 -
Merger Trading Limited Company Information for the period from 9 April 2024 to 31 March 2025
Director
Mohammad Amini
Company Number
15539278 (England and Wales)
Registered Office
1 Fitzgerald Close Prestwich Manchester M25 9TB England
Accountants
Shafiq & Co 400 Cheetham Hill Road Cheetham Hill Manchester Lancashire M8 9LE
- 3 -
Merger Trading Limited Statement of financial position as at 31 March 2025
2025 
Notes
£ 
Fixed assets
Tangible assets
2,562 
Current assets
Inventories
240 
Cash at bank and in hand
1,090 
1,330 
Creditors: amounts falling due within one year
(37,416)
Net current liabilities
(36,086)
Net liabilities
(33,524)
Capital and reserves
Called up share capital
1 
Profit and loss account
(33,525)
Shareholders' funds
(33,524)
For the period 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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 May 2025 and were signed on its behalf by
Mohammad Amini Director Company Registration No. 15539278
- 4 -
Merger Trading Limited Notes to the Accounts for the period from 9 April 2024 to 31 March 2025
1
Statutory information
Merger Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 15539278. The registered office is 1 Fitzgerald Close, Prestwich, Manchester, M25 9TB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 9 April 2024
- 
Additions
2,562 
At 31 March 2025
2,562 
Depreciation
At 31 March 2025
- 
Net book value
At 31 March 2025
2,562 
- 5 -
Merger Trading Limited Notes to the Accounts for the period from 9 April 2024 to 31 March 2025
5
Creditors: amounts falling due within one year
2025 
£ 
Trade creditors
4,865 
Other creditors
31,851 
Loans from directors
300 
Accruals
400 
37,416 
6
Post balance sheet events
Due to unsustainable lossess, the company ceased trading on 1 April 2025
7
Average number of employees
During the period the average number of employees was 1.
- 6 -