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Company Registration No. 05460008 (England and Wales)
Merger Antitrust Review Limited Unaudited accounts for the year ended 31 May 2025
Merger Antitrust Review Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Merger Antitrust Review Limited Company Information for the year ended 31 May 2025
Director
Mr M De Heaver Regalado
Company Number
05460008 (England and Wales)
Registered Office
4 WASHALL DRIVE BRAINTREE CM77 7GF ENGLAND
Accountants
Kingsbrook Accounting and Tax Services Limited 2 Kingsbrook Corby Northants NN189HY
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Merger Antitrust Review Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
979,245
973,485
Current assets
Debtors
5
118,000
118,000
Cash at bank and in hand
663,314
477,168
781,314
595,168
Creditors: amounts falling due within one year
6
(713,195)
(651,127)
Net current assets/(liabilities)
68,119
(55,959)
Total assets less current liabilities
1,047,364
917,526
Creditors: amounts falling due after more than one year
7
-
(23,491)
Net assets
1,047,364
894,035
Capital and reserves
Called up share capital
1,225
1,225
Profit and loss account
1,046,139
892,810
Shareholders' funds
1,047,364
894,035
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 February 2026 and were signed on its behalf by
Mr M De Heaver Regalado Director Company Registration No. 05460008
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Merger Antitrust Review Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Merger Antitrust Review Limited is a private company, limited by shares, registered in England and Wales, registration number 05460008. The registered office is 4 WASHALL DRIVE, BRAINTREE, CM77 7GF, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 June 2024
956,328
45,407
18,376
5,623
1,025,734
Additions
-
12,482
-
916
13,398
At 31 May 2025
956,328
57,889
18,376
6,539
1,039,132
Depreciation
At 1 June 2024
-
42,715
8,128
1,406
52,249
Charge for the year
-
3,793
2,562
1,283
7,638
At 31 May 2025
-
46,508
10,690
2,689
59,887
Net book value
At 31 May 2025
956,328
11,381
7,686
3,850
979,245
At 31 May 2024
956,328
2,692
10,248
4,217
973,485
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
118,000
118,000
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Merger Antitrust Review Limited Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
23,491
-
VAT
3,853
1,410
Taxes and social security
60,519
47,291
Loans from directors
517,285
442,721
Accruals
840
840
Deferred income
107,207
158,865
713,195
651,127
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
23,491
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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