Merranti Figures Accounting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13900948

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,066		2,132
Investments	5		338,137		317,426

			339,203		319,558
CURRENT ASSETS
Debtors	6	14,098		10,767
Cash at bank and in hand		4,266		3,641

		18,364		14,408
Creditors: Amounts Falling Due Within One Year	7	(338,098 )		(324,421 )

NET CURRENT ASSETS (LIABILITIES)			(319,734 )		(310,013 )

TOTAL ASSETS LESS CURRENT LIABILITIES			19,469		9,545

PROVISIONS FOR LIABILITIES
Deferred Taxation			(203 )		(405 )

NET ASSETS			19,266		9,140

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			19,166		9,040

SHAREHOLDERS' FUNDS			19,266		9,140

Page 1

Page 2

Merranti Figures Accounting Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Watts

Director

14 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Merranti Figures Accounting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13900948 . The registered office is 10 Scandia-Hus Business Park, Felcourt Road, Felcourt, East Grinstead, West Sussex, RH19 2LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

Page 3

Page 4

Merranti Figures Accounting Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 March 2024	4,264

As at 28 February 2025	4,264

Depreciation
As at 1 March 2024	2,132
Provided during the period	1,066

As at 28 February 2025	3,198

Net Book Value
As at 28 February 2025	1,066

As at 1 March 2024	2,132

5. Investments

	Other
	£
Cost or Valuation
As at 1 March 2024	317,426
Additions	20,711

As at 28 February 2025	338,137

Provision
As at 1 March 2024	-

As at 28 February 2025	-

Net Book Value
As at 28 February 2025	338,137

As at 1 March 2024	317,426

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	14,098	10,767

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	762	15
Bank loans and overdrafts	20,896	20,809
Amounts owed to participating interests	246,320	-
Other creditors	2,077	204,111
Taxation and social security	68,043	99,486

	338,098	324,421

Page 4

Page 5

Merranti Figures Accounting Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

8. Related Party Transactions

Merranti Accounting (Brighton) Limited - a company under common control

During the year the company received advances of £4,000 (2024: £118,300) from Merranti Accounting (Brighton) Limited. The loans are unsecured, repayable upon demand and bears no interest. At the balance sheet date the amount due to Merranti Accounting (Brighton) Limited was £123,680 (2024: £119,680).

CTA Accountants & Consultants Limited - a company under common control

During the year the company received advances of £4,630 (2024: £4,341) from CTA Accountants & Consultants Limited. The loans are unsecured, repayable upon demand and bears no interest. At the balance sheet date the amount due to CTA Accountants & Consultants Limited was £9,971 (2024: £5,341).

Merranti Accounting Limited - a company under common control

During the year the company received advances of £35,658 (2024: £107,848) from Merranti Accounting Limited. The loans are unsecured, repayable upon demand and bears no interest. At the balance sheet date the amount due to Merranti Accounting Limited was £112,670 (2024: £77,012).

Page 5