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Registered number: 07549080 J.G. MERRY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
J.G. MERRY LIMITED REGISTERED NUMBER: 07549080 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 20,391 |  | 24,826
Investments | 5 |  | 658,812 |  | 630,979
|  |  | 679,203 |  | 655,805
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 663,754 |  | 600,605 |
Debtors: amounts falling due within one year | 6 | 8,500 |  | - |
|  | 672,254 |  | 600,605 |
Creditors: amounts falling due within one year | 7 | (148,720) |  | (218,451) |
Net current assets |  |  | 523,534 |  | 382,154
Total assets less current liabilities |  |  | 1,202,737 |  | 1,037,959
Net assets |  |  | 1,202,737 |  | 1,037,959
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 7 |  | 7
Revaluation reserve |  |  | 6,906 |  | 6,122
Other reserves |  |  | 548,477 |  | 481,394
Profit and loss account |  |  | 647,347 |  | 550,436
|  |  | 1,202,737 |  | 1,037,959
Page 1
J.G. MERRY LIMITED REGISTERED NUMBER: 07549080 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J G Merry
Director
Date: 15 January 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
J.G. MERRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
J.G. Merry Limited, 07549080, is a private limited company limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Kendal Court, Ironmasters Way, Telford, Shropshire, United Kingdom, TF3 4DT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
J.G. MERRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 20% | reducing balance
|  |  |  | Office equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
J.G. MERRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments held as fixed assets are shown as cost less provision for impairment. Investments are stated at cost, plus allocated profits, less drawings to date, plus any revaluations.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
J.G. MERRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 48,490 | 1,351 | 49,841
| Additions | - | 707 | 707
| Disposals | - | (1,351) | (1,351)
| At 30 April 2025 | 48,490 | 707 | 49,197
| Depreciation |  |  |
| At 1 May 2024 | 23,664 | 1,351 | 25,015
| Charge for the year on owned assets | 4,965 | 177 | 5,142
| Disposals | - | (1,351) | (1,351)
| At 30 April 2025 | 28,629 | 177 | 28,806
| Net book value |  |  |
| At 30 April 2025 | 19,861 | 530 | 20,391
| At 30 April 2024 | 24,826 | - | 24,826
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 May 2024 | 630,979
| Additions | 27,833
| At 30 April 2025 | 658,812
Page 6
J.G. MERRY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Due from participating interests | 663,754 | 600,605
|  | 663,754 | 600,605
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 8,500 | -
|  | 8,500 | -
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 78,146 | 77,530
| Other creditors | 69,584 | 140,153
| Accruals and deferred income | 990 | 768
|  | 148,720 | 218,451
| Barclays Bank UK PLC have a fixed and floating charge over all undertakings and assets of the company as a result of this agreement.
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 586 (2024 - 586) Ordinary A shares of £0.01 each | 5.86 | 5.86
|  | 100 (2024 - 100) Ordinary B shares of £0.01 each | 1.00 | 1.00
|  | 7 (2024 - 14) Ordinary C shares of £0.01 each | 0.07 | 0.14
|  | 7 (2024 - 0) Ordinary D shares of £0.01 each | 0.07 | -
|  |  | 7.00 | 7.00
| In the year, 7 Ordinary C shares were redesignated to 7 Ordinary D shares.
Page 7
J.G. MERRY LIMITED
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