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Registered Number: 15139777
England and Wales
Abridged Accounts
for the year ended 30 September 2025
for
MERRY GO ROUND CLUB LIMITED

MERRY GO ROUND CLUB LIMITED Contents Page For the year ended 30 September 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

MERRY GO ROUND CLUB LIMITED Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 8,819 |  | 6,367
|  | 8,819 |  | 6,367
Current assets |  |  |
Cash at bank and in hand |  | 630 |  | 754
Creditors: amount falling due within one year |  | (18,628) |  | (12,365)
Net current assets |  | (17,998) |  | (11,611)
Total assets less current liabilities |  | (9,179) |  | (5,244)
Creditors: amount falling due after more than one year |  | (1,000) |  | 0
Net assets |  | (10,179) |  | (5,244)
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | (10,181) |  | (5,246)
Shareholders' funds |  | (10,179) |  | (5,244)
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 18 May 2026 and were signed by:
------------------------------- Femke Suzanne HARRIS Director
1

MERRY GO ROUND CLUB LIMITED Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information MERRY GO ROUND CLUB LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15139777, registration address 60 NORTHCOTE ROAD, LONDON, SW11 1PA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Sustainability and Carbon Offset Costs The Company operates a rental business model which supports the reuse of maternity and childcare equipment and aims to reduce waste. During the year, the Company incurred voluntary sustainability and carbon offset costs through third-party providers. These costs are recognised in the statement of profit or loss as administrative expenses in the period in which they are incurred. No carbon offset asset or environmental provision has been recognised, as the costs do not give rise to a separately identifiable asset or present obligation at the reporting date. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Rental Equipment | 3 Straight Line
Assets held for hire Assets held for hire to customers are included within tangible fixed assets and are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged so as to write off the cost of the assets, less any estimated residual value, over their estimated useful economic lives. Assets held for hire are depreciated on a straight-line basis over three years. The carrying value of assets held for hire is reviewed for impairment where events or changes in circumstances indicate that the carrying amount may not be recoverable. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees The staff number includes serving directors Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Rental Equipment |  | Total
| £ |  | £
At 01 October 2024 | 6,273 |  | 6,273
Additions | 6,956 |  | 6,956
Disposals | - |  | -
At 30 September 2025 | 13,229 |  | 13,229
Depreciation
At 01 October 2024 | - |  | -
Charge for year | 4,410 |  | 4,410
On disposals | - |  | -
At 30 September 2025 | 4,410 |  | 4,410
Net book values
Closing balance as at 30 September 2025 | 8,819 |  | 8,819
Opening balance as at 01 October 2024 | 6,367 |  | 6,367
The net book value of Rental Equipment includes £ 8,819 (2024 £6,273) in respect of assets leased under finance leases or hire purchase contracts.
4. | Share Capital Authorised 2 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
2