REGISTERED NUMBER: 09711217 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

MERDAS TRADE PROMOTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Manouchehri

REGISTERED OFFICE:

49 Roach Road

Sheffield

S11 8UA

REGISTERED NUMBER:

09711217 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

22,335

29,325

CURRENT ASSETS

Stocks

2,538

5,077

Debtors

5

61,147

103,109

Cash at bank

441

9,351

64,126

117,537

CREDITORS

Amounts falling due within one year

6

45,395

89,027

NET CURRENT ASSETS

18,731

28,510

TOTAL ASSETS LESS CURRENT LIABILITIES

41,066

57,835

CREDITORS

Amounts falling due after more than one year

7

40,680

53,625

NET ASSETS

386

4,210

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

286

4,110

SHAREHOLDERS' FUNDS

386

4,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

Mr M Manouchehri - Director

1.	STATUTORY INFORMATION

Merdas Trade Promotion Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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.

Plant and machinery etc

-

at variable rates on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

1,051

30,600

-

31,651

Additions

-

-

448

448

At 31 July 2025

1,051

30,600

448

32,099

DEPRECIATION

At 1 August 2024

1,051

1,275

-

2,326

Charge for year

-

7,331

107

7,438

At 31 July 2025

1,051

8,606

107

9,764

NET BOOK VALUE

At 31 July 2025

-

21,994

341

22,335

At 31 July 2024

-

29,325

-

29,325

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,303

-

Other debtors

45,844

103,109

61,147

103,109

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,219

4,467

Hire purchase contracts

4,804

4,802

Trade creditors

10,336

63,724

Taxation and social security

3,023

14,659

Other creditors

21,013

1,375

45,395

89,027

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

26,274

34,417

Hire purchase contracts

14,406

19,208

40,680

53,625

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

Mr M Manouchehri

Balance outstanding at start of year

60,075

76,609

Amounts advanced

24,493

44,504

Amounts repaid

(102,581

)

(61,038

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(18,013

)

60,075