Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 10458131 Dr F Rapisarda Dr F Rapisarda iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10458131 2024-05-31 10458131 2025-05-31 10458131 2024-06-01 2025-05-31 10458131 frs-core:Non-currentFinancialInstruments 2025-05-31 10458131 frs-core:ShareCapital 2025-05-31 10458131 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 10458131 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10458131 frs-bus:AbridgedAccounts 2024-06-01 2025-05-31 10458131 frs-bus:SmallEntities 2024-06-01 2025-05-31 10458131 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10458131 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10458131 frs-core:CostValuation 2024-05-31 10458131 frs-core:CostValuation 2025-05-31 10458131 frs-bus:Director1 2024-06-01 2025-05-31 10458131 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 10458131 frs-countries:EnglandWales 2024-06-01 2025-05-31 10458131 2023-05-31 10458131 2024-05-31 10458131 2023-06-01 2024-05-31 10458131 frs-core:Non-currentFinancialInstruments 2024-05-31 10458131 frs-core:ShareCapital 2024-05-31 10458131 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 10458131
Mercurium Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
Mercurium Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Mercurium Limited
Abridged Balance Sheet
As At 31 May 2025
Abridged Balance Sheet
Registered number: 10458131

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,092,596 |  | 1,092,596
|  |  | 1,092,596 |  | 1,092,596
CURRENT ASSETS
Debtors |  | 6,404 |  | 7,904 |
Cash at bank and in hand |  | 8,118 |  | 6,373 |
|  | 14,522 |  | 14,277 |
Creditors: Amounts Falling Due Within One Year |  | (135,943 ) |  | (147,131 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (121,421 ) |  | (132,854 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 971,175 |  | 959,742
Creditors: Amounts Falling Due After More Than One Year |  |  | (395,764 ) |  | (462,119 )
NET ASSETS |  |  | 575,411 |  | 497,623
CAPITAL AND RESERVES
Called up share capital | 5 |  | 150 |  | 150
Profit and Loss Account |  |  | 575,261 |  | 497,473
SHAREHOLDERS' FUNDS |  |  | 575,411 |  | 497,623

Page 1
Page 2
Mercurium Limited
Abridged Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Dr F Rapisarda Director
1 January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Mercurium Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 May 2025
Notes to the Abridged Financial Statements
1. General Information
Mercurium Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10458131 . The registered office is 62 South Parade, Chiswick, London, W4 5LG.
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 represents the total invoice value, excluding value added tax, of sales made during the period.
2.3. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
2.4. Investments in Subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2024: NIL)
- -
4. Investments

| Total
--- | ---
| £
Cost
As at 1 June 2024 | 1,092,596
As at 31 May 2025 | 1,092,596
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 1,092,596
As at 1 June 2024 | 1,092,596

Page 3
Page 4
Mercurium Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 May 2025
5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 150

Page 4