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Company Registration No. SC801079 (Scotland)
S.A.Merry Ltd Unaudited accounts for the year ended 28 February 2026
S.A.Merry Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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S.A.Merry Ltd Company Information for the year ended 28 February 2026
Directors
Stephanie Anne Merry Greg James Matthew
Company Number
SC801079 (Scotland)
Registered Office
5 Grougar Row Kilmarnock Glasgow KA3 6HS Scotland
Accountants
AMG Accountancy Palmyra Priestland KA17 0LP
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S.A.Merry Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
2,105
2,548
Creditors: amounts falling due within one year
5
(1,290)
(969)
Net current assets
815
1,579
Net assets
815
1,579
Capital and reserves
Called up share capital
2
2
Profit and loss account
813
1,577
Shareholders' funds
815
1,579
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by
Stephanie Anne Merry Director Company Registration No. SC801079
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S.A.Merry Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
S.A.Merry Ltd is a private company, limited by shares, registered in Scotland, registration number SC801079. The registered office is 5 Grougar Row, Kilmarnock, Glasgow, KA3 6HS, Scotland. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
In 2026 the directors made the decision that the Company would cease trading. As a result, the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
2,105
2,548
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
-
369
Accruals
1,290
600
1,290
969
6
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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