MER Engineering Limited

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

Registered number: 06367584

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		14,443

			-		14,443
Creditors: Amounts Falling Due Within One Year	5	(16,403 )		(16,403 )

NET CURRENT ASSETS (LIABILITIES)			(16,403 )		(16,403 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(16,403 )		(1,960 )

NET LIABILITIES			(16,403 )		(1,960 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(16,503 )		(2,060 )

SHAREHOLDERS' FUNDS			(16,403)		(1,960)

For the year ending 30 April 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 Rodgers

Director

12 January 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

MER Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06367584 . The registered office is 14a Albany Road, Weymouth, Dorset, DT4 9TH.

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. 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:

Freehold	in accordance with the property
Plant & Machinery	25% on reducing balance
Computer Equipment	33% on cost

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2024	12,500	20,194	4,678	37,372

As at 30 April 2025	12,500	20,194	4,678	37,372

Depreciation
As at 1 May 2024	-	18,251	4,678	22,929
Provided during the period	12,500	1,943	-	14,443

As at 30 April 2025	12,500	20,194	4,678	37,372

Net Book Value
As at 30 April 2025	-	-	-	-

As at 1 May 2024	12,500	1,943	-	14,443

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	-	5,336
Corporation tax liability	-	338
Accrued expenses	-	150
Director's loan account	16,403	10,579

	16,403	16,403

Page 2

Page 3

MER Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100