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REGISTERED NUMBER: 10026880 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

MERITZ TRADING LIMITED

MERITZ TRADING LIMITED (REGISTERED NUMBER: 10026880)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MERITZ TRADING LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28TH FEBRUARY 2026

| DIRECTOR: | D P Hopley

| REGISTERED OFFICE: | Waterside Gym

| Valley Road

| Hebden Bridge

| West Yorkshire

| HX7 7BZ

| REGISTERED NUMBER: | 10026880 (England and Wales)

| ACCOUNTANTS: | Cresswells

| 12 Market Street

| Hebden Bridge

| West Yorkshire

| HX7 6AD

MERITZ TRADING LIMITED (REGISTERED NUMBER: 10026880)

BALANCE SHEET

28TH FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 61,988 |  | 68,095 |  |

CURRENT ASSETS

Stocks | 850 |  | 900 |  |

Debtors | 5 | 6,382 |  | 6,104 |  |

Cash at bank and in hand | 18,153 |  | 17,241 |  |

25,385 |  | 24,245 |  |

CREDITORS

Amounts falling due within one year | 6 | 35,723 |  | 51,336 |  |

NET CURRENT LIABILITIES | (10,338 | ) | (27,091 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 51,650 |  | 41,004 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (9,312 | ) | (12,293 | ) |

PROVISIONS FOR LIABILITIES | (3,810 | ) | (4,274 | ) |

NET ASSETS | 38,528 |  | 24,437 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 30 |  | 30 |  |

Retained earnings | 38,498 |  | 24,407 |  |

SHAREHOLDERS' FUNDS | 38,528 |  | 24,437 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28th 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.

MERITZ TRADING LIMITED (REGISTERED NUMBER: 10026880)

BALANCE SHEET - continued

28TH FEBRUARY 2026

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 12th August 2026 and were signed by:

D P Hopley - Director

MERITZ TRADING LIMITED (REGISTERED NUMBER: 10026880)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

1. | STATUTORY INFORMATION

| Meritz Trading 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Long leasehold | - | over 20 years

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | over 3 years

| Stocks

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

| 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 6 (2025 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Long |  | to |  | Plant and

| leasehold |  | property |  | machinery

£ | £ | £ |

| COST

| At 1st March 2025 | 85,000 |  | 4,680 |  | 50,372 |  |

| Additions | - |  | - |  | - |  |

| At 28th February 2026 | 85,000 |  | 4,680 |  | 50,372 |  |

| DEPRECIATION

| At 1st March 2025 | 34,000 |  | 1,818 |  | 37,899 |  |

| Charge for year | 4,250 |  | 234 |  | 3,121 |  |

| At 28th February 2026 | 38,250 |  | 2,052 |  | 41,020 |  |

| NET BOOK VALUE

| At 28th February 2026 | 46,750 |  | 2,628 |  | 9,352 |  |

| At 28th February 2025 | 51,000 |  | 2,862 |  | 12,473 |  |

MERITZ TRADING LIMITED (REGISTERED NUMBER: 10026880)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st March 2025 | 5,103 |  | 1,556 |  | 146,711 |  |

| Additions | - |  | 2,200 |  | 2,200 |  |

| At 28th February 2026 | 5,103 |  | 3,756 |  | 148,911 |  |

| DEPRECIATION

| At 1st March 2025 | 3,343 |  | 1,556 |  | 78,616 |  |

| Charge for year | 440 |  | 262 |  | 8,307 |  |

| At 28th February 2026 | 3,783 |  | 1,818 |  | 86,923 |  |

| NET BOOK VALUE

| At 28th February 2026 | 1,320 |  | 1,938 |  | 61,988 |  |

| At 28th February 2025 | 1,760 |  | - |  | 68,095 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | 4,030 |  | 4,030 |  |

| Prepayments and accrued income | 2,352 |  | 2,074 |  |

6,382 |  | 6,104 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 2,957 |  | 2,754 |  |

| Tax | 6,949 |  | 7,756 |  |

| VAT | 4,494 |  | 3,205 |  |

| Other creditors | 17,227 |  | 542 |  |

| Directors' current accounts | 1,875 |  | 34,894 |  |

| Accrued expenses | 2,221 |  | 2,185 |  |

35,723 |  | 51,336 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans 1 - 2 years | 2,754 |  | 2,754 |  |

| Bank loans - 2-5 years | 6,558 |  | 8,261 |  |

| Bank loans >5yr by instalments | - |  | 1,278 |  |

9,312 |  | 12,293 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans >5yr by instalments | - |  | 1,278 |  |

MERITZ TRADING LIMITED (REGISTERED NUMBER: 10026880)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28TH FEBRUARY 2026

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 3 | Ordinary | £1 | 3 |  | 3 |  |

| 27 | A Ordinary | £1 | 27 |  | 27 |  |

30 |  | 30 |  |