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REGISTERED NUMBER: 01466741 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JANUARY 2025 |

| FOR |

| A.P. MERRION AND ASSOCIATES LIMITED |

A.P. MERRION AND ASSOCIATES LIMITED (REGISTERED NUMBER: 01466741)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

A.P. MERRION AND ASSOCIATES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2025

| DIRECTORS: | Mr AP Merrion

| Mrs E Merrion

| SECRETARY: | Mrs E Merrion

| REGISTERED OFFICE: | Ryeland House

| 8 Rolleston Road

| Billesdon

| Leicester

| LE7 9AA

| REGISTERED NUMBER: | 01466741 (England and Wales)

| BANKERS: | National Westminster Bank plc

| 92 Queens Road

| Leicester

| LE2 1SY

A.P. MERRION AND ASSOCIATES LIMITED (REGISTERED NUMBER: 01466741)

BALANCE SHEET

31 JANUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 936 |  | 1,248 |  |

Investment property | 5 | 635,000 |  | 635,000 |  |

635,936 |  | 636,248 |  |

CURRENT ASSETS

Debtors | 6 | 344,651 |  | 286,257 |  |

Cash at bank | 102,936 |  | 102,358 |  |

447,587 |  | 388,615 |  |

CREDITORS

Amounts falling due within one year | 7 | 260,144 |  | 261,693 |  |

NET CURRENT ASSETS | 187,443 |  | 126,922 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 823,379 |  | 763,170 |  |

PROVISIONS FOR LIABILITIES | 8 | 44,279 |  | 44,481 |  |

NET ASSETS | 779,100 |  | 718,689 |  |

CAPITAL AND RESERVES

Called up share capital | 50,000 |  | 50,000 |  |

Fair value reserve | 9 | 298,799 |  | 298,799 |  |

Retained earnings | 430,301 |  | 369,890 |  |

SHAREHOLDERS' FUNDS | 779,100 |  | 718,689 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

A.P. MERRION AND ASSOCIATES LIMITED (REGISTERED NUMBER: 01466741)

BALANCE SHEET - continued

31 JANUARY 2025

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 Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

Mr AP Merrion - Director

A.P. MERRION AND ASSOCIATES LIMITED (REGISTERED NUMBER: 01466741)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| A.P. Merrion and Associates 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for sales of services provided in the normal course of business, net of discounts and value added tax, adjusted in accordance with the policy on contract income as described below.

| Tangible fixed assets

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

| Office equipment | - | 25% on reducing balance

| Investment property

| Investment properties are initially included at cost at date of acquisition plus subsequent additions. Then at each reporting date shall be measured at fair value with changes in fair value recognised in profit or loss.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

A.P. MERRION AND ASSOCIATES LIMITED (REGISTERED NUMBER: 01466741)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

4. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 7,013 |  |

| DEPRECIATION

| At 1 February 2024 | 5,765 |  |

| Charge for year | 312 |  |

| At 31 January 2025 | 6,077 |  |

| NET BOOK VALUE

| At 31 January 2025 | 936 |  |

| At 31 January 2024 | 1,248 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2024

| and 31 January 2025 | 635,000 |  |

| NET BOOK VALUE

| At 31 January 2025 | 635,000 |  |

| At 31 January 2024 | 635,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,385 |  | 23,883 |  |

| Other debtors | 100,000 |  | 100,000 |  |

| Prepayments and accrued income | 242,266 |  | 162,374 |  |

344,651 |  | 286,257 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation | 16,718 |  | 15,043 |  |

| VAT | 111 |  | 2,662 |  |

| Other creditors | 99,310 |  | 99,310 |  |

| Directors' current accounts | 112,272 |  | 111,648 |  |

| Accruals and deferred income | 31,733 |  | 33,030 |  |

260,144 |  | 261,693 |  |

A.P. MERRION AND ASSOCIATES LIMITED (REGISTERED NUMBER: 01466741)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred taxation | 44,279 |  | 44,481 |  |

| Deferred |

| tax |

£ |

| Balance at 1 February 2024 | 44,481 |  |

| Movement in the year | (202 | ) |

| Balance at 31 January 2025 | 44,279 |  |

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 February 2024

| and 31 January 2025 | 298,799 |  |

10. | RELATED PARTY DISCLOSURES

| During the year the company made sales to related parties of £80,000 (2024: £80,000). The balance outstanding at 31 January 2025 was £240,000 (2024: £160,000).

| At 31 January 2025 the amounts owed to the directors on their directors loan account was £112,272 (2024: £111,648).

| The company is under the control of Mr AP and Mrs E Merrion who together, with members of their close family, own 100% of the issued share capital of the company.