REGISTERED NUMBER: 09587715 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2026

for

MEPCOM LTD

Page

Company Information

1

Report of the Director

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

T MAXFIELD

SECRETARY:

MERLIN BUSINESS SERVICES UK LTD

REGISTERED OFFICE:

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

REGISTERED NUMBER:

09587715 (England and Wales)

ACCOUNTANTS:

MERLIN ACCOUNTANCY & PAYROLE SERVICES LTD

STAFFORDSHIRE KNOT

PINFOLD STREET

WEDNESBURY

WS10 8TE

The director presents his report with the financial statements of the company for the year ended 31 March 2026.

DIRECTOR

T MAXFIELD held office during the whole of the period from 1 April 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

T MAXFIELD - Director

1 May 2026

TURNOVER

60,471

41,364

Cost of sales

28,874

24,957

GROSS PROFIT

31,597

16,407

Administrative expenses

13,094

8,549

OPERATING PROFIT

18,503

7,858

Interest receivable and similar income

394

-

18,897

7,858

Interest payable and similar expenses

38

-

PROFIT BEFORE TAXATION

18,859

7,858

Tax on profit

3,583

1,493

PROFIT FOR THE FINANCIAL YEAR

15,276

6,365

Retained earnings at beginning of year

19,069

18,704

Dividends

4

(6,000

)

(6,000

)

RETAINED EARNINGS AT END OF YEAR

28,345

19,069

FIXED ASSETS

Tangible assets

5

21,467

21,467

CURRENT ASSETS

Debtors

6

9,850

22,301

Cash at bank and in hand

6,338

3,489

16,188

25,790

CREDITORS

Amounts falling due within one year

7

9,309

28,187

NET CURRENT ASSETS/(LIABILITIES)

6,879

(2,397

)

TOTAL ASSETS LESS CURRENT LIABILITIES

28,346

19,070

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

28,345

19,069

SHAREHOLDERS' FUNDS

28,346

19,070

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 1 May 2026 and were signed by:

T MAXFIELD - Director

1.	STATUTORY INFORMATION

MEPCOM 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.

DIVIDENDS

31/3/26

31/3/25

£

£

ORDINARY share of 1.00

Final

6,000

6,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

67,517

DEPRECIATION

At 1 April 2025

and 31 March 2026

46,050

NET BOOK VALUE

At 31 March 2026

21,467

At 31 March 2025

21,467

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

CIS Tax suffered

9,850

22,301

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

6

4

Tax

3,583

2,277

VAT

4,901

5,758

Directors' current accounts

764

18,938

Accrued expenses

55

1,210

9,309

28,187