REGISTERED NUMBER: 06522903 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

Mercrepairs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Ahmed

A Ahmed

Mrs N Ahmed

SECRETARY:

Mrs N Ahmed

REGISTERED OFFICE:

105a Albemarle Road

Beckenham

Kent

BR3 5HS

REGISTERED NUMBER:

06522903 (England and Wales)

ACCOUNTANTS:

PHS Accountants Ltd

105a Albemarle Road

Beckenham

Kent

BR3 5HS

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

398

1,704

398

1,704

CURRENT ASSETS

Stocks

1,330

975

Debtors

7

5,967

3,201

Cash at bank

96,948

142,130

104,245

146,306

CREDITORS

Amounts falling due within one year

8

85,630

86,719

NET CURRENT ASSETS

18,615

59,587

TOTAL ASSETS LESS CURRENT LIABILITIES

19,013

61,291

CREDITORS

Amounts falling due after more than one year

9

2,500

32,500

NET ASSETS

16,513

28,791

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,413

28,691

SHAREHOLDERS' FUNDS

16,513

28,791

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 31 May 2026 and were signed on its behalf by:

P Ahmed - Director

1.	STATUTORY INFORMATION

Mercrepairs Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Income is recognised during the year when the company provides goods and services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, 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.

Plant and machinery

-

25% on cost

Computer equipment

-

25% on 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.

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 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

2,000

AMORTISATION

At 1 May 2024

and 30 April 2025

2,000

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

17,962

DEPRECIATION

At 1 May 2024

16,258

Charge for year

1,306

At 30 April 2025

17,564

NET BOOK VALUE

At 30 April 2025

398

At 30 April 2024

1,704

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

5,967

3,201

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

30,000

30,000

Trade creditors

13,166

16,034

Taxation and social security

30,801

28,595

Other creditors

11,663

12,090

85,630

86,719

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

2,500

32,500

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

This loan is unsecured, interest free and repayable on demand.