Company registration number 11385807 (England and Wales)
MERCHANT FREIGHT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MERCHANT FREIGHT LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
MERCHANT FREIGHT LIMITED (REGISTERED NUMBER: 11385807)
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,104
1,477
Current assets
Debtors
4
1,676
848
Cash at bank and in hand
2,307
2,025
3,983
2,873
Creditors: amounts falling due within one year
5
(25,453)
(22,879)
Net current liabilities
(21,470)
(20,006)
Total assets less current liabilities
(20,366)
(18,529)
Creditors: amounts falling due after more than one year
6
-
0
(2,240)
Net liabilities
(20,366)
(20,769)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(20,367)
(20,770)
Total equity
(20,366)
(20,769)
MERCHANT FREIGHT LIMITED (REGISTERED NUMBER: 11385807)
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 August 2026
Mr A Clark
Director
MERCHANT FREIGHT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Merchant Freight Limited is a private company limited by shares incorporated in England and Wales. The registered office is 26 Chelsfield Road, Orpington, Kent, England, BR5 4DW.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents tax currently payable.

MERCHANT FREIGHT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 December 2024
1,143
2,561
3,704
Additions
-
0
320
320
Disposals
-
0
(624)
(624)
At 30 November 2025
1,143
2,257
3,400
Depreciation and impairment
At 1 December 2024
632
1,595
2,227
Depreciation charged in the year
128
214
342
Eliminated in respect of disposals
-
0
(273)
(273)
At 30 November 2025
760
1,536
2,296
Carrying amount
At 30 November 2025
383
721
1,104
At 30 November 2024
511
966
1,477
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,464
848
Other debtors
212
-
0
1,676
848
MERCHANT FREIGHT LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
2,240
4,480
Trade creditors
1,128
1,788
Taxation and social security
-
0
122
Other creditors
22,085
16,489
25,453
22,879

6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
2,240
7
Contingent liabilities

As at the balance sheet date, the company owed £2,240 (2024: £6,720) to its bankers for a bounce back loan. As part of its loan scheme, the UK government has guaranteed the advance and paid the interest and fees due for the first 12 months.

2025-11-30 2024-12-01 false false false 19 August 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr A Clark 11385807 2024-12-01 2025-11-30 11385807 2025-11-30 11385807 2024-11-30 11385807 core:FurnitureFittings 2025-11-30 11385807 core:ComputerEquipment 2025-11-30 11385807 core:FurnitureFittings 2024-11-30 11385807 core:ComputerEquipment 2024-11-30 11385807 core:WithinOneYear 2025-11-30 11385807 core:WithinOneYear 2024-11-30 11385807 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 11385807 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 11385807 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 11385807 core:Non-currentFinancialInstruments core:AfterOneYear 2024-11-30 11385807 core:ShareCapital 2025-11-30 11385807 core:ShareCapital 2024-11-30 11385807 core:RetainedEarningsAccumulatedLosses 2025-11-30 11385807 core:RetainedEarningsAccumulatedLosses 2024-11-30 11385807 bus:Director1 2024-12-01 2025-11-30 11385807 core:FurnitureFittings 2024-12-01 2025-11-30 11385807 core:ComputerEquipment 2024-12-01 2025-11-30 11385807 2023-12-01 2024-11-30 11385807 core:FurnitureFittings 2024-11-30 11385807 core:ComputerEquipment 2024-11-30 11385807 2024-11-30 11385807 core:CurrentFinancialInstruments 2025-11-30 11385807 core:CurrentFinancialInstruments 2024-11-30 11385807 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11385807 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11385807 bus:FRS102 2024-12-01 2025-11-30 11385807 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 11385807 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP