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Company Registration No. 12941572 (England and Wales)
MERCER AND MACRAE LTD Unaudited accounts for the year ended 31 October 2025
MERCER AND MACRAE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MERCER AND MACRAE LTD Company Information for the year ended 31 October 2025
Directors
Mr A Mercer Dr E Macrae
Company Number
12941572 (England and Wales)
Registered Office
93 WESTCOTT CRESCENT LONDON W7 1PJ ENGLAND
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MERCER AND MACRAE LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
429 
Current assets
Debtors
5
2 
4,427 
Cash at bank and in hand
7,750 
23,231 
7,752 
27,658 
Creditors: amounts falling due within one year
6
(38,417)
(36,706)
Net current liabilities
(30,665)
(9,048)
Net liabilities
(30,665)
(8,619)
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
(30,669)
(8,623)
Shareholders' funds
(30,665)
(8,619)
For the year ending 31 October 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 26 July 2026 and were signed on its behalf by
Mr A Mercer Director Company Registration No. 12941572
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MERCER AND MACRAE LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
MERCER AND MACRAE LTD is a private company, limited by shares, registered in England and Wales, registration number 12941572. The registered office is 93 WESTCOTT CRESCENT, LONDON, W7 1PJ, ENGLAND.
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
33.33
Computer equipment
33.33
Going concern
The Company's financial statements are prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of obligations in the normal course of business. Management plans to fund operations of the Company through advances from existing shareholders, private placement of restricted securities or the issuance of stock in lieu of cash for payment of services until such a time as a business combination or other profitable investment may be achieved. There are no written agreements in place for such funding or issuance of securities and there can be no assurance that such will be available in the future. Management believes that this plan provides an opportunity for the Company to continue as a going concern.
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MERCER AND MACRAE LTD Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
181 
4,833 
5,014 
At 31 October 2025
181 
4,833 
5,014 
Depreciation
At 1 November 2024
176 
4,409 
4,585 
Charge for the year
5 
424 
429 
At 31 October 2025
181 
4,833 
5,014 
Net book value
At 31 October 2025
- 
- 
- 
At 31 October 2024
5 
424 
429 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
4,425 
Other debtors
2 
2 
2 
4,427 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
875 
- 
Taxes and social security
1,492 
655 
Other creditors
1,050 
1,051 
Loans from directors
35,000 
35,000 
38,417 
36,706 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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