IRIS Accounts Production v26.1.10.61 SC611749 director 1.2.25 31.1.26 31.1.26 false true false false true false A ordinary 1.00000 B ordinary 1.00000 C ordinary 1.00000 A ordinary 1.00000 B ordinary 1.00000 C ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC611749 2025-01-31 SC611749 2026-01-31 SC611749 2025-02-01 2026-01-31 SC611749 2024-01-31 SC611749 2024-02-01 2025-01-31 SC611749 2025-01-31 SC611749 ns15:Scotland 2025-02-01 2026-01-31 SC611749 ns14:PoundSterling 2025-02-01 2026-01-31 SC611749 ns10:Director1 2025-02-01 2026-01-31 SC611749 ns10:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 SC611749 ns10:SmallEntities 2025-02-01 2026-01-31 SC611749 ns10:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 SC611749 ns10:SmallCompaniesRegimeForDirectorsReport 2025-02-01 2026-01-31 SC611749 ns10:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 SC611749 ns10:FullAccounts 2025-02-01 2026-01-31 SC611749 ns10:OrdinaryShareClass2 2025-02-01 2026-01-31 SC611749 ns10:OrdinaryShareClass3 2025-02-01 2026-01-31 SC611749 ns10:OrdinaryShareClass4 2025-02-01 2026-01-31 SC611749 ns10:RegisteredOffice 2025-02-01 2026-01-31 SC611749 ns5:CurrentFinancialInstruments 2026-01-31 SC611749 ns5:CurrentFinancialInstruments 2025-01-31 SC611749 ns5:ShareCapital 2026-01-31 SC611749 ns5:ShareCapital 2025-01-31 SC611749 ns5:RetainedEarningsAccumulatedLosses 2026-01-31 SC611749 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 SC611749 ns5:ComputerEquipment 2025-01-31 SC611749 ns5:ComputerEquipment 2025-02-01 2026-01-31 SC611749 ns5:ComputerEquipment 2026-01-31 SC611749 ns5:ComputerEquipment 2025-01-31 SC611749 ns10:OrdinaryShareClass2 2026-01-31 SC611749 ns10:OrdinaryShareClass3 2026-01-31 SC611749 ns10:OrdinaryShareClass4 2026-01-31

REGISTERED NUMBER: SC611749 (Scotland)

| JOE MERSEY LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST JANUARY 2026 |

JOE MERSEY LTD (REGISTERED NUMBER: SC611749)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

Page |

Company Information | 1 |

Chartered Certified Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 5 |

JOE MERSEY LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST JANUARY 2026

| DIRECTOR: | S S Kohli

| REGISTERED OFFICE: | 3 Redlands Terrace

| Glasgow

| G12 0RW

| REGISTERED NUMBER: | SC611749 (Scotland)

| ACCOUNTANTS: | russell + russell

| Chartered Certified Accountants

| 4 Royal Crescent

| Glasgow

| G3 7SL

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

JOE MERSEY LTD

The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Joe Mersey Ltd for the year ended 31st January 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Joe Mersey Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Joe Mersey Ltd and state those matters that we have agreed to state to the director of Joe Mersey Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Joe Mersey Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Joe Mersey Ltd. You consider that Joe Mersey Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Joe Mersey Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

russell + russell

Chartered Certified Accountants

4 Royal Crescent

Glasgow

G3 7SL

4th June 2026

JOE MERSEY LTD (REGISTERED NUMBER: SC611749)

BALANCE SHEET

31ST JANUARY 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 365 |  | 832 |  |

CURRENT ASSETS

Stocks | 2,302 |  | 3,302 |  |

Cash at bank and in hand | 88,196 |  | 96,777 |  |

90,498 |  | 100,079 |  |

CREDITORS

Amounts falling due within one year | 5 | 9,773 |  | 17,527 |  |

NET CURRENT ASSETS | 80,725 |  | 82,552 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 81,090 |  | 83,384 |  |

PROVISIONS FOR LIABILITIES | - |  | 158 |  |

NET ASSETS | 81,090 |  | 83,226 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | 80,990 |  | 83,126 |  |

SHAREHOLDERS' FUNDS | 81,090 |  | 83,226 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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.

JOE MERSEY LTD (REGISTERED NUMBER: SC611749)

BALANCE SHEET - continued

31ST JANUARY 2026

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 director and authorised for issue on 4th June 2026 and were signed by:

S S Kohli - Director

JOE MERSEY LTD (REGISTERED NUMBER: SC611749)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

1. | STATUTORY INFORMATION

| Joe Mersey Ltd is a private company, limited by shares , registered in Scotland. 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. | 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.

| Going Concern Basis

| The financial statements have been prepared on the going concern basis. The directors believe that the company has adequate resources and support to continue to operate for the foreseeable future.

| Turnover

| The turnover shown in the profit and loss account represents the fee value of services rendered in relation to acting work done and goods sold during the year, exclusive of Value Added Tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life:

| Computer Equipment |  | -33% Straight Line |  |

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| 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.

JOE MERSEY LTD (REGISTERED NUMBER: SC611749)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JANUARY 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1st February 2025

| and 31st January 2026 | 1,416 |  |

| DEPRECIATION

| At 1st February 2025 | 584 |  |

| Charge for year | 467 |  |

| At 31st January 2026 | 1,051 |  |

| NET BOOK VALUE

| At 31st January 2026 | 365 |  |

| At 31st January 2025 | 832 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Taxation and social security | 4,112 |  | 11,884 |  |

| Other creditors | 5,661 |  | 5,643 |  |

9,773 |  | 17,527 |  |

JOE MERSEY LTD (REGISTERED NUMBER: SC611749)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JANUARY 2026

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 40 | A ordinary | £1 | 40 |  | 40 |  |

| 40 | B ordinary | £1 | 40 |  | 40 |  |

| 20 | C ordinary | £1 | 20 |  | 20 |  |

100 |  | 100 |  |

7. | ULTIMATE CONTROLLING PARTY

| The company was under the control of S Kohli & F Kohli throughout the current and previous year.