Company registration number: 05218033
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Merrifield Holdings Limited
Pages for filing with the Registrar
Company registration number: 05218033
Merrifield Holdings Limited
Balance sheet
as at 31 December 2025
ERROR: Balance sheet does not balance
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 - -
Investment property 5 739,210 739,210
739,210 739,210
Current assets
Debtors 11,679 36,096
Cash at bank and in hand 11,463 23,243
23,142 59,339
Creditors: amounts falling due within one year
(57) (6,233)
Net current assets 23,085 53,106
Total assets less current liabilities 762,295 792,316
Creditors: Amounts falling due after more than one year
90,458 59,000
NET ASSETS 852,753 851,316
Capital and reserves
Called up share capital 750 750
Revaluation reserve 31,744 31,744
Profit and loss account 803,909 802,472
TOTAL EQUITY 836,403 834,966
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05218033
Merrifield Holdings Limited
Balance sheet - continued
as at 31 December 2025
The 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr D Merrifield, Director
14 July 2026
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Merrifield Holdings Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Merrifield Holdings Limited is a private company registered in England and Wales. Its registered number is 05218033. The company is limited by shares. Its registered office is Winthill House, Winthill, Banwell, Avon, BS29 6NN.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 25% reducing balance
Computer equipment - 25% reducing balance
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
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Merrifield Holdings Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was (2024 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 11,163
At 31 December 2025 11,163
Depreciation
At 1 January 2025 11,163
At 31 December 2025 11,163
Net book value
At 31 December 2025 -
At 31 December 2024 -
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Merrifield Holdings Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
5 Investment property
£
Valuation
At 1 January 2025 739,210
At 31 December 2025 739,210
6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
David Merrifield
Balance outstanding at start of year 22,433 22,433
Balance outstanding at end of year - 22,433
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