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Mercel Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Mercel Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 2

Mercel Ltd

Company Information

Directors | M Dorris D F O'Rourke

Registered office | Suite 2 Ground Floor Orchard Brae House 30 Queensferry Road Edinburgh EH4 2HS

Mercel Ltd

(Registration number: SC711440)
Balance Sheet as at 31 December 2025

| 2025 £ | 2024 £
Fixed assets | 11,314 | -
Current assets | 39,485 | 28,982
Creditors: Amounts falling due within one year | (17,811) | (21,836)
Net current assets | 21,674 | 7,146
Total assets less current liabilities | 32,988 | 7,146
Accruals and deferred income | (167) | (35,758)
| 32,821 | (28,612)
Capital and reserves | 32,821 | (28,612)

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Suite 2 Ground Floor Orchard Brae House
30 Queensferry Road
Edinburgh
EH4 2HS

These financial statements were authorised for issue by the Board on 22 May 2026.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 3).

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:

Mercel Ltd

(Registration number: SC711440)
Balance Sheet as at 31 December 2025

......................................... D F O'Rourke Director