1 January 2025 false No description of principal activity Taxfiler 2024.6 08340947business:PrivateLimitedCompanyLtd2025-01-012025-12-31 083409472024-12-31 083409472025-01-012025-12-31 08340947business:AuditExemptWithAccountantsReport2025-01-012025-12-31 08340947business:FilletedAccounts2025-01-012025-12-31 083409472025-12-31 08340947business:Director12025-01-012025-12-31 08340947business:Director22025-01-012025-12-31 08340947business:RegisteredOffice2025-01-012025-12-31 083409472024-12-31 08340947core:WithinOneYear2025-12-31 08340947core:WithinOneYear2024-12-31 08340947core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 08340947core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 08340947core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 08340947core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 08340947core:PreviouslyStatedAmount2025-12-31 08340947core:PreviouslyStatedAmount2024-12-31 08340947business:SmallEntities2025-01-012025-12-31 08340947countries:EnglandWales2025-01-012025-12-31 08340947core:PlantMachinery2025-01-012025-12-31 08340947core:MotorVehicles2025-01-012025-12-31 08340947core:FurnitureFittings2025-01-012025-12-31 08340947core:ComputerEquipment2025-01-012025-12-31 08340947core:LandBuildings2024-12-31 08340947core:PlantMachinery2024-12-31 08340947core:MotorVehicles2024-12-31 08340947core:FurnitureFittings2024-12-31 08340947core:LandBuildings2025-01-012025-12-31 08340947core:LandBuildings2025-12-31 08340947core:PlantMachinery2025-12-31 08340947core:MotorVehicles2025-12-31 08340947core:FurnitureFittings2025-12-31 083409472024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 08340947 (England and Wales)
J Merrigan Production Services Limited Unaudited accounts for the year ended 31 December 2025
J Merrigan Production Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
J Merrigan Production Services Limited Company Information for the year ended 31 December 2025
Directors
Bernard Merrigan Elizabeth Merrigan
Company Number
08340947 (England and Wales)
Registered Office
34 Stirling Way Papworth Everard Cambridge Cambridgeshire CB23 3GY
Accountants
ST Accountancy Services Ltd Corner House Market Place Braintree Essex CM7 3HQ
- 3 -
J Merrigan Production Services Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
451,576 
452,060 
Current assets
Debtors
5
55,154 
79,320 
Cash at bank and in hand
66,427 
23,087 
121,581 
102,407 
Creditors: amounts falling due within one year
6
(250,214)
(169,138)
Net current liabilities
(128,633)
(66,731)
Net assets
322,943 
385,329 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
322,843 
385,229 
Shareholders' funds
322,943 
385,329 
For the year ending 31 December 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 31 July 2026 and were signed on its behalf by
Bernard Merrigan Director Company Registration No. 08340947
- 4 -
J Merrigan Production Services Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
J Merrigan Production Services Limited is a private company, limited by shares, registered in England and Wales, registration number 08340947. The registered office is 34 Stirling Way, Papworth Everard, Cambridge, Cambridgeshire, CB23 3GY.
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
10% reducing balance method
Motor vehicles
25% reducing balance method
Fixtures & fittings
25% reducing balance method
Computer equipment
10% reducing balance method
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
258,394 
325,844 
18,750 
1,065 
604,053 
Additions
- 
21,903 
- 
- 
21,903 
Disposals
- 
(1,072)
- 
- 
(1,072)
At 31 December 2025
258,394 
346,675 
18,750 
1,065 
624,884 
Depreciation
At 1 January 2025
4,022 
131,012 
16,313 
646 
151,993 
Charge for the year
- 
21,674 
609 
104 
22,387 
On disposals
- 
(1,072)
- 
- 
(1,072)
At 31 December 2025
4,022 
151,614 
16,922 
750 
173,308 
Net book value
At 31 December 2025
254,372 
195,061 
1,828 
315 
451,576 
At 31 December 2024
254,372 
194,832 
2,437 
419 
452,060 
- 5 -
J Merrigan Production Services Limited Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
22,294 
46,520 
Other debtors
32,860 
32,800 
55,154 
79,320 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
143,443 
158,774 
VAT
9,240 
4,146 
Trade creditors
4,703 
1,297 
Taxes and social security
26,432 
15,614 
Loans from directors
66,396 
(10,693)
250,214 
169,138 
7
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 6 -