REGISTERED NUMBER: 05518204 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Merrehill Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I Saunderson

Mr L Shore

Mrs Y Springthorpe

REGISTERED OFFICE:

DJH Chester City

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

REGISTERED NUMBER:

05518204 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

FIXED ASSETS

Intangible assets

4

79,900

79,900

Property, plant and equipment

5

-

-

79,900

79,900

CURRENT ASSETS

Debtors

6

70,010

28,119

Cash at bank

7,951

4,310

77,961

32,429

CREDITORS

Amounts falling due within one year

7

302,931

245,226

NET CURRENT LIABILITIES

(224,970

)

(212,797

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(145,070

)

(132,897

)

CAPITAL AND RESERVES

Called up share capital

8

2,100

2,100

Retained earnings

(147,170

)

(134,997

)

SHAREHOLDERS' FUNDS

(145,070

)

(132,897

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Mr L Shore - Director

1.	STATUTORY INFORMATION

Merrehill Ltd 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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company, rounded to the nearest £1.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill relates to the value of the company's databases. In the director's opinion, no provision is required for diminution in value.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Long leasehold

-

over the life of the lease

Fixtures and fittings

-

25% on cost

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

79,900

NET BOOK VALUE

At 31 December 2024

79,900

At 31 December 2023

79,900

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Long

and

leasehold

fittings

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

5,082

142,192

147,274

DEPRECIATION

At 1 January 2024

and 31 December 2024

5,082

142,192

147,274

NET BOOK VALUE

At 31 December 2024

-

-

-

At 31 December 2023

-

-

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

70,010

28,119

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

26,976

29,163

Trade creditors

155,606

90,940

Amounts owed to group undertakings

93,422

58,608

Taxation and social security

19,927

1,110

Other creditors

7,000

65,405

302,931

245,226

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

2,100

Ordinary

£1

2,100

2,100