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Registered number: 04480192 METZGER GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
METZGER GROUP LIMITED REGISTERED NUMBER: 04480192 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 7,700 |  | 7,700
|  |  | 7,700 |  | 7,700
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 20,000 |  | - |
|  | 20,000 |  | - |
Creditors: amounts falling due within one year |  | (20,000) |  | - |
Net current assets |  |  | - |  | -
Total assets less current liabilities |  |  | 7,700 |  | 7,700
Net assets |  |  | 7,700 |  | 7,700
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 7,700 |  | 7,700
|  |  | 7,700 |  | 7,700
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METZGER GROUP LIMITED REGISTERED NUMBER: 04480192 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J S Metzger
Director
Date: 14 May 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
METZGER GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
The Company is a private company limited by shares, and is incorporated in England and Wales, registration number 04480192. The address of its registered office is 2 Communications Road, Greenham Business Park, Newbury, Berkshire, United Kingdom, RG19 6AB 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.5 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
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METZGER GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 7,700
| At 31 December 2025 | 7,700
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 20,000 | -
|  | 20,000 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 20,000 | -
|  | 20,000 | -
7. | Controlling party
The Company is controlled by its directors.
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