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Company Registration No. SC725231 (Scotland)
MERG CONTRACTS LTD Unaudited accounts for the year ended 31 March 2026
MERG CONTRACTS LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MERG CONTRACTS LTD Company Information for the year ended 31 March 2026
Director
Mark Graham
Company Number
SC725231 (Scotland)
Registered Office
16 PARK CRESCENT DALMELLINGTON AYR KA6 7RP SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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MERG CONTRACTS LTD Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
5,866 
7,333 
Current assets
Debtors
5
31,270 
16,194 
Cash at bank and in hand
51 
130 
31,321 
16,324 
Creditors: amounts falling due within one year
6
(14,811)
(5,235)
Net current assets
16,510 
11,089 
Total assets less current liabilities
22,376 
18,422 
Creditors: amounts falling due after more than one year
7
(12,663)
(16,610)
Net assets
9,713 
1,812 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,712 
1,811 
Shareholders' funds
9,713 
1,812 
For the year ending 31 March 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 director acknowledges his 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 and authorised for issue on 19 June 2026 and were signed on its behalf by
Mark Graham Director Company Registration No. SC725231
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MERG CONTRACTS LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
MERG CONTRACTS LTD is a private company, limited by shares, registered in Scotland, registration number SC725231. The registered office is 16 PARK CRESCENT, DALMELLINGTON, AYR, KA6 7RP, SCOTLAND.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2025
12,500 
At 31 March 2026
12,500 
Depreciation
At 1 April 2025
5,167 
Charge for the year
1,467 
At 31 March 2026
6,634 
Net book value
At 31 March 2026
5,866 
At 31 March 2025
7,333 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
379 
215 
Trade debtors
1,411 
- 
Other debtors
29,480 
15,979 
31,270 
16,194 
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MERG CONTRACTS LTD Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
8,482 
1,200 
Taxes and social security
5,129 
2,835 
Accruals
1,200 
1,200 
14,811 
5,235 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Obligations under finance leases and hire purchase contracts
11,390 
11,390 
Other creditors
1,001 
- 
Loans from directors
272 
5,220 
12,663 
16,610 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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