1 November 2024 v2026.25.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP087443072024-11-012025-10-31087443072025-10-3108744307core:WithinOneYear2025-10-3108744307core:WithinOneYear2024-10-31087443072024-10-3108744307core:SharePremium2025-10-3108744307core:SharePremium2024-10-3108744307core:OtherReservesSubtotal2025-10-3108744307core:OtherReservesSubtotal2024-10-3108744307core:RetainedEarningsAccumulatedLosses2025-10-3108744307core:RetainedEarningsAccumulatedLosses2024-10-3108744307bus:Director12024-11-012025-10-3108744307bus:RegisteredOffice2024-11-012025-10-31087443072023-11-012024-10-310874430712024-11-012025-10-3108744307countries:EnglandWales2024-11-012025-10-3108744307bus:AuditExemptWithAccountantsReport2024-11-012025-10-3108744307bus:PrivateLimitedCompanyLtd2024-11-012025-10-3108744307bus:SmallEntities2024-11-012025-10-3108744307bus:FullAccounts2024-11-012025-10-31
Company registration number:
08744307
Mero St Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Mero St Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Mero St Ltd
Year ended
31 October 2025
As described on the statement of financial position, the Board of Directors of
Mero St Ltd
are responsible for the preparation of the
financial statements
for the year ended
31 October 2025
, which comprise the income statement, statement of total comprehensive income, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Infoaccounting100 Ltd
9 LYDDEN ROAD
LONDON
SW18 4LT
United Kingdom
Date:
22 June 2026
Mero St Ltd
Statement of Financial Position
31 October 2025
20252024
Note££
Current assets    
Debtors 5
28
  -  
Creditors: amounts falling due within one year 6
(119
 )
182
 
Net current (liabilities)/assets
(91
 )
182
 
Total assets less current liabilities (91 ) 182  
Capital and reserves    
Share premium
(9,561
 )
(9,561
 )
Other reserves
(5,501
 )
(3,642
 )
Profit and loss account
14,971
 
13,385
 
Shareholders (deficit)/funds
(91
 )
182
 
For the year ending
31 October 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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.
These
financial statements
were approved by the board of directors and authorised for issue on
22 June 2026
, and are signed on behalf of the board by:
Mr M Stoyanov
Director
Company registration number:
08744307
Mero St Ltd
Notes to the Financial Statements
Year ended
31 October 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
92 Frizlands Lane
,
Dagenham
,
RM10 7YJ
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

4 Average number of employees

The average number of persons employed by the company during the year was
3
(2024:
3.00
).

5 Debtors

20252024
££
Other debtors
28
  -  

6 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
119
 
(182
 )