Company No: 06625940 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Amanda Faye Merrill-Skelton
	Andrew Skelton

REGISTERED OFFICE	23 Springfield Road Upper Poppleton
	York
	YO26 6JJ
	United Kingdom

COMPANY NUMBER

06625940 (England and Wales)

ACCOUNTANT	Jones & Co Ltd
	Wellington House
	Aviator Court
	York
	YO30 4UZ
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,248		1,774
		1,248		1,774
Current assets
Debtors	4	210		2,640
Cash at bank and in hand	5	11,745		4,928
		11,955		7,568
Creditors: amounts falling due within one year	6	( 13,097)		( 9,174)
Net current liabilities		(1,142)		(1,606)
Total assets less current liabilities		106		168
Net assets		106		168
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		6		68
Total shareholders' funds		106		168

For the financial year ending 30 June 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Merrill Skelton Services Ltd (registered number: 06625940) were approved and authorised for issue by the Board of Directors on 05 January 2026. They were signed on its behalf by:

Amanda Faye Merrill-Skelton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Merrill Skelton Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 23 Springfield Road Upper Poppleton, York, YO26 6JJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	25 % reducing balance
Computer equipment	33.33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 July 2024	7,340		1,267		8,607
At 30 June 2025	7,340		1,267		8,607
Accumulated depreciation
At 01 July 2024	6,556		277		6,833
Charge for the financial year	196		330		526
	0		0		0
At 30 June 2025	6,752		607		7,359
Net book value
At 30 June 2025	588		660		1,248
At 30 June 2024	784		990		1,774

4. Debtors

	2025		2024
	£		£
Trade debtors	210		2,640

5. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	11,745		4,928

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	2,220		3,490
Other creditors	10,877		5,684
	13,097		9,174

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
50 Ordinary A Shares shares of £ 1.00 each	50		50
50 Ordinary B Shares shares of £ 1.00 each	50		50
	100		100