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COMPANY REGISTRATION NUMBER: 09587647

Merchandise & More Limited

Filleted Unaudited Abridged Financial Statements

31 May 2025

Merchandise & More Limited

Abridged Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 2,498 | 1,317

Current assets

Debtors | 41,233 |  | 65,776
Cash at bank and in hand | 108,897 |  | 109,226
| --------- |  | ---------
| 150,130 |  | 175,002

Creditors: amounts falling due within one year | 150,335 |  | 161,558
| --------- |  | ---------
Net current (liabilities)/assets |  | ( 205) | 13,444
|  | ------- | --------
Total assets less current liabilities |  | 2,293 | 14,761

Creditors: amounts falling due after more than one year |  | – | 4,400

Provisions

Taxation including deferred tax |  | 625 | 329
|  | ------- | --------
Net assets |  | 1,668 | 10,032
|  | ------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 1,568 | 9,932
|  | ------- | --------
Shareholders funds |  | 1,668 | 10,032
|  | ------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
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.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Merchandise & More Limited

Abridged Statement of Financial Position (continued)

31 May 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 23 February 2026 , and are signed on behalf of the board by:

Mr R P Coulston | Mrs C E Coulston
Director | Director

Mr C Vayonitis |
Director |

Company registration number: 09587647

Merchandise & More Limited

Notes to the Abridged Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Ash Grove, Knutsford, Cheshire, WA16 8BB, United Kingdom.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover represents the consideration received and receivable for goods supplied and fees charged for services rendered and expenses recovered, net of Value Added Tax. Turnover is recognised on a strict time basis as the consideration for work done has been earned and for goods when they have been shipped; fees are generally invoiced on a monthly basis in arrears.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax that is recognised on taxable profit for the current and past periods and is measured at the amounts of tax expected to be payable or recoverable using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date and is measured using the tax rates and laws that have been enacted or substantively enacted at the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment | - | 33% straight line

4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

| £
Cost |
At 1 June 2024 | 10,527
Additions | 2,639
| --------
At 31 May 2025 | 13,166
| --------
Depreciation |
At 1 June 2024 | 9,210
Charge for the year | 1,458
| --------
At 31 May 2025 | 10,668
| --------
Carrying amount |
At 31 May 2025 | 2,498
| --------
At 31 May 2024 | 1,317
| --------

6. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 7,377 | 7,377
Later than 1 year and not later than 5 years | 7,377 | 14,755
| -------- | --------
| 14,754 | 22,132
| -------- | --------