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Registered Number: 06759118
England and Wales
MERC EDUCATION UK LIMITED
Abridged Accounts
Period of accounts Start date: 01 December 2023 End date: 30 November 2024

MERC EDUCATION UK LIMITED Balance Sheet As at 30 November 2024
|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 0 |  |  | 321
Current assets |  | 773,356 |  |  | 506,448 |
Creditors: amount falling due within one year |  | (266,264) |  |  | (224,355) |
Net current assets |  |  | 507,092 |  |  | 282,093
Total assets less current liabilities |  |  | 507,092 |  |  | 282,414
Creditors: amount falling due after more than one year |  |  | 0 |  |  | (24,728)
Net assets |  |  | 507,092 |  |  | 257,686
Capital and reserves |  |  | 507,092 |  |  | 257,686
NOTES TO THE ACCOUNTS General Information MERC EDUCATION UK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06759118, registration address 18 LINCOLN CRESCENT, ENFIELD, EN1 1JZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc | 100% WDV
2. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 December 2023 | 3,139 |  | 3,139
Additions | - |  | -
Disposals | - |  | -
At 30 November 2024 | 3,139 |  | 3,139
Depreciation
At 01 December 2023 | 2,818 |  | 2,818
Charge for year | 321 |  | 321
On disposals | - |  | -
At 30 November 2024 | 3,139 |  | 3,139
Net book values
Closing balance as at 30 November 2024 | - |  | -
Opening balance as at 01 December 2023 | 321 |  | 321
3. | Average number of employees Average number of employees during the year was 5 (2023 : 4).
For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts. The financial statements were approved by the director on 18 November 2025 and were signed by:
-------------------------------- Thushara Namalsiri MADURAPPERUMA PATHIRANALAGE Director
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