MERS SOLUTIONS LTD


Directors	KAARIK, Kristi
	REN, Chi


Registered Address	Foxcote House
	High Street
	Moreton-In-Marsh
	GL56 0AD


Registered Number	09299362 (England and Wales)

Statement of Financial Position
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		416		478
Tangible assets	4		3,486		4,106
			3,902		4,584
Current assets
Debtors		424,580		125,121
Cash at bank and on hand		642,004		600,455
		1,066,584		725,576
Creditors amounts falling due within one year		(287,760)		(90,944)
Net current assets (liabilities)			778,824		634,632
Total assets less current liabilities			782,726		639,216
Net assets			782,726		639,216
Capital and reserves
Called up share capital			1,500		1,500
Profit and loss account			781,226		637,716
Shareholders' funds			782,726		639,216

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Board of Directors on 10 March 2026, and are signed on its behalf by:

REN, Chi
Director
Registered Company No. 09299362

MERS SOLUTIONS LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 December 24	620
	At 30 November 25	620
	Amortisation and impairment
	At 01 December 24	142
	Charge for year	62
	At 30 November 25	204
	Net book value
	At 30 November 25	416
	At 30 November 24	478

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 December 24	22,066
	Additions	3,350
	Disposals	(2,319)
	At 30 November 25	23,098
	Depreciation and impairment
	At 01 December 24	17,960
	Charge for year	1,651
	At 30 November 25	19,613
	Net book value
	At 30 November 25	3,486
	At 30 November 24	4,106