iso4217:GBP xbrli:pure xbrli:shares iso4217:GBP xbrli:shares 14246896 2025-07-31 14246896 2024-07-31 14246896 2024-08-01 2025-07-31 14246896 2023-08-01 2024-07-31 14246896 bus:Director1 2024-08-01 2025-07-31 14246896 bus:SmallEntities 2024-08-01 2025-07-31 14246896 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 14246896 bus:FilletedAccounts 2024-08-01 2025-07-31 14246896 bus:Director1 2024-08-01 2025-07-31 14246896 2024-08-01 2025-07-31 14246896 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31
MENTA DEMERGECO LIMITED
Registration Number 14246896 (England and Wales)
Filleted Unaudited Financial Statements
for the year ended 31 July 2025
MENTA DEMERGECO LIMITED
Financial Statements for the year ended 31 July 2025
CONTENTS
PAGE
Balance Sheet
2
Notes to the Financial Statements
3 - 6
MENTA DEMERGECO LIMITED
Financial Statements for the year ended 31 July 2025
BALANCE SHEET
Notes
2025 £
2024 £
Fixed assets
Investments
3
4,881,000
4,881,000
Current assets
Debtors
4
2,893,062
2,736,059
Creditors: amounts falling due within one year
5
2,995,601
2,756,569
Net current liabilities
(102,539)
(20,510)
Total assets less current liabilities
4,778,461
4,860,490
Net assets
4,778,461
4,860,490
Capital and reserves
Called up share capital
6
4,881,000
4,881,000
Profit and loss account
(102,539)
(20,510)
Shareholder's funds
4,778,461
4,860,490
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
For the year ended 31 July 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 of its accounts for the year ended 31 July 2025 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirments of the Companies Act 2006 with respect ot accounting records and the preparation of accounts.
The financial statements were approved and authorised for issue by the Board of Directors on 16 December 2025.
_______________________
C R Marks
Director
The notes on pages 3 to 6 form part of these accounts.
Company registration number: 14246896
MENTA DEMERGECO LIMITED
Financial Statements for the year ended 31 July 2025
NOTES TO THE FINANCIAL STATEMENTS
1.
Summary of significant accounting policies
1.1
General information and basis of preparation
Menta Demergeco Limited is a private company limited by shares, registered in England and Wales. The address of the registered office and registration number are as below:
Estate Office, Casina Lodge
8 Park Village West
London
England
NW1 4AE
These financial statements have been prepared in accordance with FRS 102 the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland as adapted by Section 1A of FRS 102 and the Companies Act 2006.
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The financial statements have been prepared on a going concern basis. The directors have assessed the Company's ability to continue as a going concern and have reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
1.2
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
MENTA DEMERGECO LIMITED
Financial Statements for the year ended 31 July 2025
NOTES TO THE FINANCIAL STATEMENTS
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
MENTA DEMERGECO LIMITED
Financial Statements for the year ended 31 July 2025
NOTES TO THE FINANCIAL STATEMENTS
1.3
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.
2.
Employees
The average monthly number of employees, including the director, during the year was as follows:
2025
2024
Employees
5
3
3.
Investments
Movement in investments
Shares in group undertakings £
Cost or valuation
At 01 August 2024
4,881,000
At 31 July 2025
4,881,000
Impairment
At 01 August 2024
-
At 31 July 2025
-
Carrying amount
At 31 July 2024
4,881,000
At 31 July 2025
4,881,000
MENTA DEMERGECO LIMITED
Financial Statements for the year ended 31 July 2025
NOTES TO THE FINANCIAL STATEMENTS
4.
Debtors
2025 £
2024 £
Other debtors
2,893,062
2,691,796
Amounts owed by group undertakings and undertakings in which the company has a participating interest
-
44,263
Total debtors
2,893,062
2,736,059
5.
Creditors: amounts falling due within one year
2025 £
2024 £
Other creditors
2,730,420
2,748,852
Amounts owed to group undertakings and undertakings in which the company has a participating interest
262,880
-
Social security and other taxes
944
7,717
Corporation tax
1,357
-
2,995,601
2,756,569
6.
Called up share capital
Authorised
2025 Number
2024 Number
Ordinary shares of £1 each
4,881,000
4,881,000
Alloted, called up and fully paid
2025 £
2024 £
Ordinary shares of £1 each
4,881,000
4,881,000
7.
Related party transactions
At the year end, there was an amount of £2,163,036 (2024: £2,012,557) owed to the company by the director Mr C Marks. Interest has been charged on this loan at HMRC's official interest rate.
At the year end Menta Demergeco Limited owed £2,666,852 (2024: £2,537,632) to Menta Developments Limited. Mr C Marks, is also a director of Menta Developments Limited. The loan is repayable on demand and no interest was charged in the period.
At the year end Menta Demergeco Limited owed £29,902 (2024:£44,263 owed to) by Menta Regeneration 1 Limited. Mr C Marks, is also a director of Menta Regeneration 1 Limited. The loan is repayable on demand and no interest was charged in the period.
At the year end Menta Demergeco Limited owed £232,978 (2024:£NIL) to Menta Regeneration II Limited. Mr C Marks, is also a director of Menta Regeneration II Limited. The loan is repayable on demand and no interest was charged in the period.
Appendix - Additional XBRL Tags and Values
Accounting standards applied
bus_SmallEntities
Accounts status, audited or unaudited
bus_AuditExemptWithAccountantsReport
Accounts type
bus_FilletedAccounts
Average number of employees during the period
5
Average number of employees during the period
3
Balance sheet date
31 July 2025
Date of auditor's report
0001-01-01
Date of authorisation of financial statements for issue
16 December 2025
Description of principal activities
The company&#39;s principle activity during the year was a holding company.
Director signing Directors' Report
bus_Director1
Director signing financial statements
bus_Director1
End date for period covered by report
31 July 2025
Entity current legal or registered name
Menta Demergeco Limited
Entity is dormant [true/false]
false
Entity trading status
[default]
Legal form of entity
bus_PrivateLimitedCompanyLtd
Name of entity auditors
CT
Name of entity officer
C R Marks
Name of individual auditor
CT
Name of production software
Draftworx Cloud
Start date for period covered by report
01 August 2024
UK Companies House registered number
14246896