Merevale Claverdon & Draycote Limited 31/03/2025 iXBRL

Company registration number: 8395374

Merevale Claverdon & Draycote Limited

Unaudited filleted financial statements

31 March 2025

Merevale Claverdon & Draycote Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Merevale Claverdon & Draycote Limited

Directors and other information


	Directors	Mandy Overton
		Tim Costello


	Company number	8395374


	Registered office	Hill View House
		Shawbury Lane
		Coleshill
		Birmingham
		B46 2RP


	Business address	Hill View House
		Shawbury Lane
		Coleshill
		Birmingham
		B46 2RP


	Accountants	Lindley & Co
		Suite 4 Europa House
		Europa Way
		Lichfield
		Staffs
		WS14 9TZ

Merevale Claverdon & Draycote Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Merevale Claverdon & Draycote Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Merevale Claverdon & Draycote Limited for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and 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 http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Merevale Claverdon & Draycote Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Merevale Claverdon & Draycote Limited and state those matters that we have agreed to state to the board of directors of Merevale Claverdon & Draycote Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Merevale Claverdon & Draycote Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Merevale Claverdon & Draycote 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 Merevale Claverdon & Draycote Limited. You consider that Merevale Claverdon & Draycote 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 Merevale Claverdon & Draycote 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.

Lindley & Co

Chartered Certified Accountants

Suite 4 Europa House

Europa Way

Lichfield

Staffs

WS14 9TZ

5 August 2025

Merevale Claverdon & Draycote Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	31,360		28,549
		_______		_______
			31,360		28,549

Current assets
Debtors	6	63,432		125,957
Cash at bank and in hand		65,014		527
		_______		_______
		128,446		126,484
Creditors: amounts falling due
within one year	7	( 89,299)		( 72,687)
		_______		_______
Net current assets			39,147		53,797
			_______		_______
Total assets less current liabilities			70,507		82,346

Creditors: amounts falling due
after more than one year	8		( 30,975)		( 36,522)
			_______		_______
Net assets			39,532		45,824
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			39,432		45,724
			_______		_______
Shareholders funds			39,532		45,824
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 August 2025 , and are signed on behalf of the board by:

Mandy Overton

Director

Company registration number: 8395374

Merevale Claverdon & Draycote Limited

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	100	32,052	32,152

Profit for the year		14,672	14,672
	_______	_______	_______
Total comprehensive income for the year	-	14,672	14,672

Dividends paid and payable		( 1,000)	( 1,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 1,000)	( 1,000)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	100	45,724	45,824

Profit for the year		32,208	32,208
	_______	_______	_______
Total comprehensive income for the year	-	32,208	32,208

Dividends paid and payable		( 38,500)	( 38,500)
	_______	_______	_______
Total investments by and distributions to owners	-	( 38,500)	( 38,500)

	_______	_______	_______
At 31 March 2025	100	39,432	39,532
	_______	_______	_______

Merevale Claverdon & Draycote Limited

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Hill View House, Shawbury Lane, Coleshill, Birmingham, B46 2RP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	straight line
Motor vehicles	-	25 %	straight line
Computer equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 33 (2024: 34 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Computer equipment	Total
	£	£	£	£
Cost
At 1 April 2024	19,019	48,250	333	67,602
Additions	-	13,985	2,159	16,144
	_______	_______	_______	_______
At 31 March 2025	19,019	62,235	2,492	83,746
	_______	_______	_______	_______
Depreciation
At 1 April 2024	19,019	19,701	333	39,053
Charge for the year	-	13,226	107	13,333
	_______	_______	_______	_______
At 31 March 2025	19,019	32,927	440	52,386
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	-	29,308	2,052	31,360
	_______	_______	_______	_______
At 31 March 2024	-	28,549	-	28,549
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	63,432	125,928
Other debtors	-	29
	_______	_______
	63,432	125,957
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	24,052	-
Trade creditors	10,820	14,075
Corporation tax	6,999	103
Social security and other taxes	43,504	49,621
Other creditors	3,924	8,888
	_______	_______
	89,299	72,687
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	30,975	36,522
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mandy Overton	( 8,617)	4,893	( 3,724)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mandy Overton	( 7,586)	( 1,031)	( 8,617)
		_______	_______	_______

10. Controlling party

The company is under the control of Mandy Overton who controls 100% of the issued share capital.