REGISTERED NUMBER: 06323787 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Mercuryavs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T E Marvin

M E Labio

SECRETARY:

T E Marvin

REGISTERED OFFICE:

Devonshire Croft

Betty Lane

Ashford in the Water

Bakewell

Derbyshire

DE45 1PZ

REGISTERED NUMBER:

06323787 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

3,937

5,250

3,937

5,250

CURRENT ASSETS

Debtors

5

54,656

97,377

Cash at bank and in hand

11,711

31,925

66,367

129,302

CREDITORS

Amounts falling due within one year

6

69,068

107,221

NET CURRENT (LIABILITIES)/ASSETS

(2,701

)

22,081

TOTAL ASSETS LESS CURRENT LIABILITIES

1,236

27,331

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

1,232

27,327

SHAREHOLDERS' FUNDS

1,236

27,331

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2025 and were signed on its behalf by:

T E Marvin - Director

1.	STATUTORY INFORMATION

Mercuryavs 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

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.

Turnover

Turnover represents net invoiced sales of services and goods during the year, excluding value added tax. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the agreed upon payment will be received.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Revenue grants are recognised in the profit and loss account so as to match them with the expenditure towards which they are intended to contribute.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

7,000

DEPRECIATION

At 1 April 2024

1,750

Charge for year

1,313

At 31 March 2025

3,063

NET BOOK VALUE

At 31 March 2025

3,937

At 31 March 2024

5,250

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,143

59,423

Tax

-

16,270

Prepayments and accrued income

22,513

21,684

54,656

97,377

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,228

36,001

Tax

14,806

6,446

Social security and other taxes

3,453

4,980

Other creditors

283

41,572

Directors' current accounts

15,000

-

Accruals and deferred income

16,298

18,222

69,068

107,221