REGISTERED NUMBER: 14384969 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Mersey Bathrooms Ltd

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

T Milusauskas

Ms K Slapikiene

REGISTERED OFFICE:

73 Higher Parr Street

St. Helens

England

WA9 1AD

REGISTERED NUMBER:

14384969 (England and Wales)

ACCOUNTANT:

Petersons & Co Ltd

Suite 107

344/348 High Road

Ilford

Essex

IG1 1QP

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

T Milusauskas

Ms K Slapikiene

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

T Milusauskas - Director

11 December 2025

TURNOVER

5,036,993

3,657,677

Cost of sales

3,742,144

3,118,519

GROSS PROFIT

1,294,849

539,158

Administrative expenses

728,627

421,293

566,222

117,865

Other operating income

4,073

-

OPERATING PROFIT and

PROFIT BEFORE TAXATION

570,295

117,865

Tax on profit

139,136

4,974

PROFIT FOR THE FINANCIAL YEAR

431,159

112,891

FIXED ASSETS

Tangible assets

5

21,615

9,778

CURRENT ASSETS

Stocks

183,000

-

Debtors

6

-

5,477

Cash at bank

677,633

157,991

860,633

163,468

CREDITORS

Amounts falling due within one year

7

485,120

147,277

NET CURRENT ASSETS

375,513

16,191

TOTAL ASSETS LESS CURRENT LIABILITIES

397,128

25,969

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

9,990

9,990

Retained earnings

387,038

15,879

SHAREHOLDERS' FUNDS

397,128

25,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

T Milusauskas - Director

1.	STATUTORY INFORMATION

Mersey Bathrooms Ltd 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.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

30.9.25

30.9.24

£

£

Depreciation - owned assets

3,927

2,445

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

12,223

Additions

21,433

Disposals

(6,690

)

At 30 September 2025

26,966

DEPRECIATION

At 1 October 2024

2,445

Charge for year

3,927

Eliminated on disposal

(1,021

)

At 30 September 2025

5,351

NET BOOK VALUE

At 30 September 2025

21,615

At 30 September 2024

9,778

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

5,477

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

221,935

18,410

Taxation and social security

257,685

125,367

Other creditors

5,500

3,500

485,120

147,277