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Registered number: 14807287
Mercury Sourcing Network Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Mercury Sourcing Network Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Mercury Sourcing Network Ltd
Statement of Financial Position
As At 30 April 2026
Statement of Financial Position
Registered number: 14807287

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,360 |  | 17,813
|  |  | 13,360 |  | 17,813
CURRENT ASSETS
Stocks | 5 | 208,914 |  | 87,753 |
Debtors | 6 | 9,384 |  | 9,010 |
Cash at bank and in hand |  | 2,410 |  | 2,328 |
|  | 220,708 |  | 99,091 |
Creditors: Amounts Falling Due Within One Year | 7 | (190,293 ) |  | (99,048 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 30,415 |  | 43
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 43,775 |  | 17,856
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (83,686 ) |  | (44,755 )
NET LIABILITIES |  |  | (39,911 ) |  | (26,899 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | (40,011 ) |  | (26,999 )
SHAREHOLDERS' FUNDS |  |  | (39,911) |  | (26,899)

Page 1
Page 2
Mercury Sourcing Network Ltd
Statement of Financial Position (continued)
As At 30 April 2026
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
The financial statements were approved by the board of directors on 15 July 2026 and were signed on its behalf by:

Mr V Shautsou Director
15 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Mercury Sourcing Network Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Mercury Sourcing Network Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14807287 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Reducing Balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: NIL)
3 -
4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 May 2025 | 17,813
As at 30 April 2026 | 17,813
Depreciation
As at 1 May 2025 | -
Provided during the period | 4,453
As at 30 April 2026 | 4,453
Net Book Value
As at 30 April 2026 | 13,360
As at 1 May 2025 | 17,813

Page 3
Page 4
Mercury Sourcing Network Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 208,914 |  | 87,753

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,134 |  | 639
Other debtors | 8,250 |  | 8,371
| 9,384 |  | 9,010

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 20,350 |  | -
Other creditors | 163,741 |  | 98,611
Taxation and social security | 6,202 |  | 437
| 190,293 |  | 99,048

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 83,686 |  | 44,755

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The company's ultimate controlling party is Mr V Shautsou by virtue of his ownership of 100% of the issued share capital in the company.
Page 4