REGISTERED NUMBER: 09605718 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

MYERSCOUGH AND MAIRS UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

L C F Myerscough

REGISTERED OFFICE:

28 Wilton Road

Bexhill

East Sussex

TN40 1EZ

REGISTERED NUMBER:

09605718 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Tangible assets

4

1,434

1,599

CURRENT ASSETS

Stocks

5

36,673

30,286

Debtors

6

165

663

Cash at bank

580

953

37,418

31,902

CREDITORS

Amounts falling due within one year

7

22,660

32,782

NET CURRENT ASSETS/(LIABILITIES)

14,758

(880

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,192

719

PROVISIONS FOR LIABILITIES

272

-

NET ASSETS

15,920

719

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,820

619

SHAREHOLDERS' FUNDS

15,920

719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2025 and were signed by:

L C F Myerscough - Director

1.	STATUTORY INFORMATION

Myerscough and Mairs UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

In preparing the financial statements, the directors are required to make an assessment of the ability of the company to continue as a going concern. The directors have considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

On the basis of this consideration, the directors are confident that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they are satisfied that no material uncertainty exists. As a result of the above, the directors have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

Turnover

Turnover represents net sales of goods excluding value added tax. Turnover is recognised at the point of dispatch.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 June 2024

1,800

1,628

3,428

Additions

155

-

155

At 31 May 2025

1,955

1,628

3,583

DEPRECIATION

At 1 June 2024

270

1,559

1,829

Charge for year

253

67

320

At 31 May 2025

523

1,626

2,149

NET BOOK VALUE

At 31 May 2025

1,432

2

1,434

At 31 May 2024

1,530

69

1,599

5.

STOCKS

31.5.25

31.5.24

£

£

Stocks

36,673

30,286

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

165

489

Deferred tax asset

Accelerated capital allowances

-

174

165

663

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

192

-

Tax

3,983

1,806

Social security and other taxes

-

(3

)

Directors' current accounts

16,984

29,917

Accrued expenses

1,501

1,062

22,660

32,782

8.	RELATED PARTY DISCLOSURES

A Directors loan account exists to which there are no terms attached. At the year end, the director was owed £16,984 (2024: £29,917) by the company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Myerscough and Mairs UK Limited for the year ended 31 May 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Myerscough and Mairs UK Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Myerscough and Mairs UK Limited and state those matters that we have agreed to state to the director of Myerscough and Mairs UK Limited in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Myerscough and Mairs UK Limited and its director for our work or for this report.

It is your duty to ensure that Myerscough and Mairs UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Myerscough and Mairs UK Limited. You consider that Myerscough and Mairs UK Limited 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 financial statements of Myerscough and Mairs UK Limited. 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 financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

22 September 2025