REGISTERED NUMBER: 12899205 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Mercury Invest Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr O J Bourke

REGISTERED OFFICE:

Mercury House

1 Massey Road

Thornaby

Stockton on Tees

TS17 6DY

REGISTERED NUMBER:

12899205 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Investments

4

-

205

CURRENT ASSETS

Debtors

5

16,362

785,881

Investments

6

4,861

-

Cash at bank and in hand

1,474

1,281

22,697

787,162

CREDITORS

Amounts falling due within one year

7

19,261

671,604

NET CURRENT ASSETS

3,436

115,558

TOTAL ASSETS LESS CURRENT LIABILITIES

3,436

115,763

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

3,336

115,663

SHAREHOLDERS' FUNDS

3,436

115,763

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 October 2025 and were signed by:

Mr O J Bourke - Director

1.	STATUTORY INFORMATION

Mercury Invest 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

The company will be struck-off in the next 12 months and the financial statements have been prepared on a basis other than the going concern basis. The fixed asset investments have been reclassified as current asset investments as a result of ceasing to apply the going concern basis.

Investments

Listed investments are recognised initially at fair value which is usually the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the fair value can otherwise be measured reliably. Any unrealised gains or losses are held in an un-distributable reserve.

Un-listed investments are recognised at cost and reviewed for any impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

205

Additions

11,370

Disposals

(9,356

)

Revaluations

2,642

Reclassification/transfer

(4,861

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

205

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

-

782,004

Other debtors

16,362

3,877

16,362

785,881

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

4,861

-

Cost or valuation at 31 March 2025 is represented by:

Listed

investments

£

Valuation in 2025

(3,111

)

Cost

7,972

4,861

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

16,646

668,844

Other creditors

2,615

2,760

19,261

671,604

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100