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Registered Number: 11824433
England and Wales
MERGE ENTERPRISE LTD
Abridged Accounts
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

MERGE ENTERPRISE LTD Contents Page For the year ended 28 February 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

MERGE ENTERPRISE LTD Accountants' Report For the year ended 28 February 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. JK ACCOUNTANTS (UK) LTD 28 February 2026 .................................................... JK ACCOUNTANTS (UK) LTD 10 Woodbine Place Wanstead London E11 2RH 02 April 2026 1

MERGE ENTERPRISE LTD Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 135,000 |  | 135,000
Tangible fixed assets | 4 | 2,501 |  | 4,001
|  | 137,501 |  | 139,001
Current assets |  |  |
Stocks |  | 40,000 |  | 72,000
Debtors |  | 5,191 |  | 0
Cash at bank and in hand |  | 76,539 |  | 12,454
|  | 121,730 |  | 84,454
Creditors: amount falling due within one year |  | (45,877) |  | (17,835)
Net current assets |  | 75,853 |  | 66,619
Total assets less current liabilities |  | 213,354 |  | 205,620
Creditors: amount falling due after more than one year |  | (208,036) |  | (218,047)
Net assets |  | 5,318 |  | (12,427)
Capital and reserves |  |  |
Profit and loss account |  | 5,318 |  | (12,427)
Shareholders' funds |  | 5,318 |  | (12,427)
For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 02 April 2026 and were signed by:
------------------------------- Saravanaraj JAGANATHAN Director
2

MERGE ENTERPRISE LTD Notes to the Abridged Financial Statements For the year ended 28 February 2026
General Information MERGE ENTERPRISE LTD is a private company, limited by shares, registered in England and Wales, registration number 11824433, registration address 92 CHIPPINGHOUSE ROAD, SHEFFIELD, ENGLAND, S8 0ZH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 15% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 5 (2025 : 4).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 March 2025 | 135,000 |  | 135,000
Additions | - |  | -
Disposals | - |  | -
At 28 February 2026 | 135,000 |  | 135,000
Net book values
At 28 February 2026 | 135,000 |  | 135,000
At 28 February 2025 | 135,000 |  | 135,000
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 March 2025 | 1 |  | 9,999 |  | 10,000
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 28 February 2026 | 1 |  | 9,999 |  | 10,000
Depreciation
At 01 March 2025 | - |  | 5,999 |  | 5,999
Charge for year | - |  | 1,500 |  | 1,500
On disposals | - |  | - |  | -
At 28 February 2026 | - |  | 7,499 |  | 7,499
Net book values
Closing balance as at 28 February 2026 | 1 |  | 2,500 |  | 2,501
Opening balance as at 01 March 2025 | 1 |  | 4,000 |  | 4,001
3