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REGISTERED NUMBER: 06364894 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2025 |

| FOR |

| MER DESIGN LIMITED |

| MER DESIGN LIMITED (REGISTERED NUMBER: 06364894) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page |

| Company Information | 1 |

| Chartered Certified Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| MER DESIGN LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2025

| DIRECTOR: | W G Wright

| REGISTERED OFFICE: | c/o French Ludlam & Co Limited

| Mountfield House

| 661 High Street

| Kingswinford

| West Midlands

| DY6 8AL

| REGISTERED NUMBER: | 06364894 (England and Wales)

| ACCOUNTANTS: | French Ludlam & Co Limited

| Mountfield House

| 661 High Street

| Kingswinford

| West Midlands

| DY6 8AL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

MER DESIGN LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of MER Design Limited for the year ended 31st March 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of MER Design Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of MER Design Limited and state those matters that we have agreed to state to the director of MER Design Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that MER Design Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of MER Design Limited. You consider that MER Design Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of MER Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

11th November 2025

| MER DESIGN LIMITED (REGISTERED NUMBER: 06364894) |

STATEMENT OF FINANCIAL POSITION

31ST MARCH 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,221 |  | 15,444 |  |

3,221 |  | 15,444 |  |

CURRENT ASSETS

Debtors | 6 | 106,131 |  | 86,098 |  |

Cash at bank | 4,722 |  | 4,641 |  |

110,853 |  | 90,739 |  |

CREDITORS

Amounts falling due within one year | 7 | 77,788 |  | 83,940 |  |

NET CURRENT ASSETS | 33,065 |  | 6,799 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 36,286 |  | 22,243 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,667 | ) | (20,007 | ) |

PROVISIONS FOR LIABILITIES | - |  | (408 | ) |

NET ASSETS | 34,619 |  | 1,828 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 34,519 |  | 1,728 |  |

SHAREHOLDERS' FUNDS | 34,619 |  | 1,828 |  |

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

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

| MER DESIGN LIMITED (REGISTERED NUMBER: 06364894) |

STATEMENT OF FINANCIAL POSITION - continued

31ST MARCH 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 11th November 2025 and were signed by:

W G Wright - Director

| MER DESIGN LIMITED (REGISTERED NUMBER: 06364894) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

1. | STATUTORY INFORMATION

| MER Design 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| MER DESIGN LIMITED (REGISTERED NUMBER: 06364894) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1st April 2024

| and 31st March 2025 | 50,000 |  |

| AMORTISATION

| At 1st April 2024

| and 31st March 2025 | 50,000 |  |

| NET BOOK VALUE

| At 31st March 2025 | - |  |

| At 31st March 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1st April 2024 | 51,782 |  |

| Additions | 703 |  |

| Disposals | (20,499 | ) |

| At 31st March 2025 | 31,986 |  |

| DEPRECIATION

| At 1st April 2024 | 36,338 |  |

| Charge for year | 1,075 |  |

| Eliminated on disposal | (8,648 | ) |

| At 31st March 2025 | 28,765 |  |

| NET BOOK VALUE

| At 31st March 2025 | 3,221 |  |

| At 31st March 2024 | 15,444 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 31,833 |  | 19,946 |  |

| Other debtors | 74,298 |  | 66,152 |  |

106,131 |  | 86,098 |  |

| MER DESIGN LIMITED (REGISTERED NUMBER: 06364894) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2025

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 10,000 |  | 10,000 |  |

| Hire purchase contracts (see note 9) | - |  | 3,850 |  |

| Trade creditors | - |  | 975 |  |

| Taxation and social security | 46,420 |  | 40,157 |  |

| Other creditors | 21,368 |  | 28,958 |  |

77,788 |  | 83,940 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 1,667 |  | 11,667 |  |

| Hire purchase contracts (see note 9) | - |  | 8,340 |  |

1,667 |  | 20,007 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

| £ | £

| Net obligations repayable:

| Within one year | - |  | 3,850 |  |

| Between one and five years | - |  | 8,340 |  |

- |  | 12,190 |  |

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 | 2024 |

| £ | £

| W G Wright

| Balance outstanding at start of year | 49,396 |  | 54,470 |  |

| Amounts advanced | 8,586 |  | 9,926 |  |

| Amounts repaid | - |  | (15,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 57,982 |  | 49,396 |  |

| Directors beneficial loan interest was charged throughout the year at a rate of 2.25%