Mersey Spirits Group Ltd

Mersey Spirits Group Ltd
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Current assets
Cash at bank and in hand		50,002	50,002
Creditors: amount falling due within one year	3	(193)	(193)
Net current assets		49,809	49,809

Total assets less current liabilities		49,809	49,809
Creditors: amount falling due after more than one year	4	(50,000)	(50,000)
Net assets		(191)	(191)

Capital and reserves
Called up share capital	5	2	2
Profit and loss account		(193)	(193)
Shareholders' funds		(191)	(191)

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 07 July 2026 and were signed on its behalf by:

-------------------------------
Jonathan Anthony Deus
Director

Mersey Spirits Group Ltd
Notes to the Financial Statements
For the year ended 31 October 2025

General Information

Mersey Spirits Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 11967475, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.

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.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Creditors: amount falling due within one year

	2025 £		2024 £
Directors' Current Accounts	193		193
	193		193

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	50,000		50,000
	50,000		50,000

Share Capital

Authorised
2 Ordinary shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
2 Ordinary shares of £1.00 each	2		2
	2		2

Registered Number: 11967475
England and Wales
Filleted Accounts

for the year ended 31 October 2025
for
MERSEY SPIRITS GROUP LTD