REGISTERED NUMBER: 11214949 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Merija Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J M Atkin

SECRETARY:

REGISTERED OFFICE:

"siljan"

Barton Lane

Barrow-Upon-Humber

DN19 7DD

REGISTERED NUMBER:

11214949 (England and Wales)

ACCOUNTANTS:

Specialist Financial Solutions Limited

3 Coltman Close

Brough

HU15 1GS

FIXED ASSETS

Tangible assets

4

279

465

CURRENT ASSETS

Debtors

5

200

200

Investments

6

145,257

145,257

Cash at bank

2,938

45

148,395

145,502

CREDITORS

Amounts falling due within one year

7

22,248

11,098

NET CURRENT ASSETS

126,147

134,404

TOTAL ASSETS LESS CURRENT LIABILITIES

126,426

134,869

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

9

126,425

134,868

SHAREHOLDERS' FUNDS

126,426

134,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 4 August 2026 and were signed by:

J M Atkin - Director

1.	STATUTORY INFORMATION

Merija Ltd 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

2,750

DEPRECIATION

At 1 March 2025

2,285

Charge for year

186

At 28 February 2026

2,471

NET BOOK VALUE

At 28 February 2026

279

At 28 February 2025

465

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

200

200

6.	CURRENT ASSET INVESTMENTS

28.2.26

28.2.25

£

£

Other Investments

145,257

145,257

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Taxation and social security

4,332

4,332

Other creditors

17,916

6,766

22,248

11,098

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

1

Ordinary

£1

1

1

9.

RESERVES

Retained

earnings

£

At 1 March 2025

134,868

Deficit for the year

(8,443

)

At 28 February 2026

126,425

10.	ULTIMATE CONTROLLING PARTY

The controlling party is J M Atkin.