Mes (Liverpool) Ltd

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

Registered number: 05639970

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		103,920		7,006

			103,920		7,006
CURRENT ASSETS
Stocks	5	28,449		27,325
Debtors	6	269,994		301,322
Cash at bank and in hand		366,229		346,015

		664,672		674,662
Creditors: Amounts Falling Due Within One Year	7	(354,367 )		(287,775 )

NET CURRENT ASSETS (LIABILITIES)			310,305		386,887

TOTAL ASSETS LESS CURRENT LIABILITIES			414,225		393,893

Creditors: Amounts Falling Due After More Than One Year	8		7,861		(51,187 )

NET ASSETS			422,086		342,706

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			422,085		342,705

SHAREHOLDERS' FUNDS			422,086		342,706

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Mes (Liverpool) Ltd

Balance Sheet (continued)

As At 31 March 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Mark Lloyd

Director

30th December 2025

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

1. General Information

Mes (Liverpool) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05639970 . The registered office is Unit B3 Boaler Street Industrial Estate, Tulloch Street, Liverpool, Merseyside, L6 9JQ.

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.

Provision 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:

Motor Vehicles	25
Fixtures & Fittings	25

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 as follows: 6 (2024: 5)

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Mes (Liverpool) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	45,708	46,408	92,116
Additions	120,804	-	120,804
Disposals	(23,499 )	-	(23,499 )

As at 31 March 2025	143,013	46,408	189,421

Depreciation
As at 1 April 2024	46,162	38,948	85,110
Provided during the period	22,025	1,865	23,890
Disposals	(23,499 )	-	(23,499 )

As at 31 March 2025	44,688	40,813	85,501

Net Book Value
As at 31 March 2025	98,325	5,595	103,920

As at 1 April 2024	(454 )	7,460	7,006

5. Stocks

	2025	2024
	£	£
Stock	28,449	27,325

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	185,613	146,903
Other debtors	84,381	154,419

	269,994	301,322

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	308,526	256,392
Other creditors	4,755	1,408
Taxation and social security	41,086	29,975

	354,367	287,775

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	(20,098 )	19,431
Bank loans	12,237	31,756

	(7,861 )	51,187

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Mes (Liverpool) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	(20,098 )	19,431

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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