Company registration number 04113062 (England and Wales)
M. H. MERCURY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
M. H. MERCURY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
M. H. MERCURY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
11,016
7,482
Cash at bank and in hand
24,313
32,674
35,329
40,156
Creditors: amounts falling due within one year
(14,851)
(18,389)
Net current assets
20,478
21,767
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
19,478
20,767
Total equity
20,478
21,767

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

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 July 2026 and are signed on its behalf by:
Mrs M Hrabar
Director
Company registration number 04113062 (England and Wales)
M. H. MERCURY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

M. H. Mercury Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Hilton Consulting, Canalot Studios, 222 Kensal Road, London, United Kingdom, W10 5BN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

M. H. MERCURY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees
2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 January 2025 and 31 December 2025
2,349
Depreciation and impairment
At 1 January 2025 and 31 December 2025
2,349
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2026.200 No description of principal activity Mrs Marina Hrabar Mr Zeljko Hrabar Mr Z Hrabar 04113062 2025-01-01 2025-12-31 04113062 2025-12-31 04113062 core:WithinOneYear 2025-12-31 04113062 core:WithinOneYear 2024-12-31 04113062 2024-12-31 04113062 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 04113062 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04113062 core:ShareCapital 2025-12-31 04113062 core:ShareCapital 2024-12-31 04113062 core:RetainedEarningsAccumulatedLosses 2025-12-31 04113062 core:RetainedEarningsAccumulatedLosses 2024-12-31 04113062 bus:Director1 2025-01-01 2025-12-31 04113062 core:FurnitureFittings 2025-01-01 2025-12-31 04113062 2024-01-01 2024-12-31 04113062 core:FurnitureFittings 2024-12-31 04113062 core:FurnitureFittings 2025-12-31 04113062 core:FurnitureFittings 2024-12-31 04113062 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04113062 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04113062 bus:FRS102 2025-01-01 2025-12-31 04113062 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04113062 bus:Director2 2025-01-01 2025-12-31 04113062 bus:CompanySecretary1 2025-01-01 2025-12-31 04113062 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP