REGISTERED NUMBER: 05559074 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Meridian Marquees & Temporary Structures

Ltd

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr. Nigel James Ballantine

Mrs. Tarnia Jane Ballantine

REGISTERED OFFICE:

Unit A Parsons Farm Church Lane

Farley Hill

Reading

Berkshire

RG7 1UY

REGISTERED NUMBER:

05559074 (England and Wales)

ACCOUNTANTS:

RAA Avalon Accounting Ltd

12 Park Lane

Tilehurst

Reading

Berkshire

RG31 5DL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

RAA Avalon Accounting Ltd

12 Park Lane

Tilehurst

Reading

Berkshire

RG31 5DL

Date: .............................................

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

406,433

276,337

406,433

276,337

Current assets

Debtors

6

769,656

818,903

Cash at bank

434,988

629,060

1,204,644

1,447,963

Creditors

Amounts falling due within one year

7

(19,445

)

(161,641

)

Net current assets

1,185,199

1,286,322

Total assets less current liabilities

1,591,632

1,562,659

Creditors

Amounts falling due after more than one year

8

(39,247

)

(24,594

)

Provisions for liabilities

9

(100,436

)

(67,656

)

Net assets

1,451,949

1,470,409

Capital and reserves

Called up share capital

10

1,200

1,200

Retained earnings

11

1,450,749

1,469,209

Shareholders' funds

1,451,949

1,470,409

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

Mr. Nigel James Ballantine - Director

1.	STATUTORY INFORMATION

Meridian Marquees & Temporary Structures Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

20% on cost

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

HIRE PURCHASE

Hire Purchase installments are bifurcated into Principal and interest portion as per HP statements. Hire Purchase interest has been charged to profit and loss accounts on accrual basis and Hire Purchase liabilities have been reduced by monthly repayments of Principal amounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

110,000

AMORTISATION

At 1 October 2024

and 30 September 2025

110,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

841,096

-

331,779

4,447

1,177,322

Additions

230,231

600

112,990

-

343,821

Disposals

-

-

(95,441

)

-

(95,441

)

At 30 September 2025

1,071,327

600

349,328

4,447

1,425,702

DEPRECIATION

At 1 October 2024

739,943

-

158,670

2,372

900,985

Charge for year

111,544

120

69,866

889

182,419

Eliminated on disposal

-

-

(64,135

)

-

(64,135

)

At 30 September 2025

851,487

120

164,401

3,261

1,019,269

NET BOOK VALUE

At 30 September 2025

219,840

480

184,927

1,186

406,433

At 30 September 2024

101,153

-

173,109

2,075

276,337

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

331,779

Additions

112,990

Disposals

(95,441

)

At 30 September 2025

349,328

DEPRECIATION

At 1 October 2024

158,670

Charge for year

69,866

Eliminated on disposal

(64,135

)

At 30 September 2025

164,401

NET BOOK VALUE

At 30 September 2025

184,927

At 30 September 2024

173,109

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

198,937

160,954

Other debtors

28,280

28,280

Intercompany loan

500,000

601,500

Other Loan

15,000

-

Directors' current accounts

5,295

4,661

Prepayments

22,144

23,508

769,656

818,903

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

15,300

11,941

Trade creditors

15,850

1,558

Corporation tax

(37,934

)

109,838

Social security and other tax

306

94

Pension Liability

9,067

7,815

Student Loan Payable

(191

)

-

VAT

15,148

28,144

Business credit card

(1

)

491

Accrued expenses

1,900

1,760

19,445

161,641

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

39,247

24,594

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

100,436

67,656

Deferred

tax

£

Balance at 1 October 2024

67,656

Provided during year

32,780

Balance at 30 September 2025

100,436

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,200

Ordinary

£1

1,200

1,200

11.

RESERVES

Retained

earnings

£

At 1 October 2024

1,469,209

Deficit for the year

(15,460

)

Dividends

(3,000

)

At 30 September 2025

1,450,749

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr. Nigel James Ballantine

Balance outstanding at start of year

1,853

2,060

Amounts advanced

634

2,145

Amounts repaid

-

(2,352

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,487

1,853

Mrs. Tarnia Jane Ballantine

Balance outstanding at start of year

2,808

2,808

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,808

2,808

13.	RELATED PARTY DISCLOSURES

As at year end there company owned Balforton Developments Ltd £ 500,000 (P.Y:- £601,500 ) in which Mrs. Tarnia Jane Ballantine is also director.

Opening balance : £601,500

Transactions during the year : Loan repaid:- £101,500

Closing balance : £500,000

During the year, company has declared and paid dividend to Mr. Nigel James Ballantine - £2,000 (P.Y. £8,000) and Mrs. Tarnia Jane Ballantine - £1,000 (P.Y. £4,000). Mr. Nigel James Ballantine and Mrs. Tarnia Jane Ballantine are also directors of the company.

14.	ULTIMATE CONTROLLING PARTY

The company is under the control of Mr. Nigel James Ballantine who owns 66.7% of the issued share capital of the company. Mr. Nigel James Ballantine is also a director of the company