REGISTERED NUMBER: 02465123 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

MERCIA EXPORT ENTERPRISES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Sahil Aggarwal

Mr Rajan Aggarwal

Mr Keval Krishnan Aggarwal

SECRETARY:

Mr Rajan Aggarwal

REGISTERED OFFICE:

76 St.Nicolas Park Drive

Nuneaton

Warwickshire

CV11 6DJ

REGISTERED NUMBER:

02465123 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,960

6,221

Investments

6

650,000

650,000

651,960

656,221

CURRENT ASSETS

Debtors

7

265,876

231,731

Cash at bank

44,531

50,067

310,407

281,798

CREDITORS

Amounts falling due within one year

8

513,338

452,998

NET CURRENT LIABILITIES

(202,931

)

(171,200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

449,029

485,021

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

448,029

484,021

SHAREHOLDERS' FUNDS

449,029

485,021

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 and authorised for issue by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

Mr Rajan Aggarwal - Director

1.	STATUTORY INFORMATION

Mercia Export Enterprises 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below

The company has net current liabilities at the balance sheet date. The directors have reiterated their support for the company for the foreseeable future.

Preparation of consolidated financial statements

The financial statements contain information about Mercia Export Enterprises Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents the net invoiced sales of goods excluding value added tax where appropriate. The Company exports goods to various countries and the sale becomes valid at the point of despatch.

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.

Trademark costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Office equipment

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 4 (2025 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Trademark

costs

£

COST

At 1 March 2025

and 28 February 2026

2,524

AMORTISATION

At 1 March 2025

and 28 February 2026

2,524

NET BOOK VALUE

At 28 February 2026

-

At 28 February 2025

-

5.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 March 2025

and 28 February 2026

32,713

DEPRECIATION

At 1 March 2025

26,492

Charge for year

4,261

At 28 February 2026

30,753

NET BOOK VALUE

At 28 February 2026

1,960

At 28 February 2025

6,221

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

650,000

NET BOOK VALUE

At 28 February 2026

650,000

At 28 February 2025

650,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

224,982

200,751

Directors' current accounts

-

53

VAT

18,401

14,333

Prepayments

22,493

16,594

265,876

231,731

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other loans

-

17,627

Trade creditors

39,149

28,604

Amounts owed to group undertakings

432,386

402,386

Social security and other taxes

1,666

1,330

Other creditors

434

186

Directors' current accounts

-

1

Accruals & deferred income

39,703

2,864

513,338

452,998

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed its wholly owned subsidiary £432,386 (2025: £402,386).