Merj Marketing Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09618604 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th June 2026

for

Merj Marketing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R I Pendleton

Mr R J Pendleton

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

REGISTERED NUMBER:

09618604 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

-

604

Investment property

5

-

310,000

-

310,604

CURRENT ASSETS

Debtors

6

-

374

Cash at bank

21,503

44,662

21,503

45,036

CREDITORS

Amounts falling due within one year

7

15,501

4,182

NET CURRENT ASSETS

6,002

40,854

TOTAL ASSETS LESS CURRENT LIABILITIES

6,002

351,458

CREDITORS

Amounts falling due after more than one year

8

-

(200,000

)

PROVISIONS FOR LIABILITIES

-

(1,174

)

NET ASSETS

6,002

150,284

CAPITAL AND RESERVES

Called up share capital

11

2

Fair value reserve

12

-

18,302

Retained earnings

12

6,000

131,980

SHAREHOLDERS' FUNDS

6,002

150,284

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 17th August 2026 and were signed on its behalf by:

Mr R J Pendleton - Director

Mrs R I Pendleton - Director

1.	STATUTORY INFORMATION

Merj Marketing 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.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year:

Useful economic lives of tangible fixed assets - The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use.

Valuation of investment property - Investment property is measured at fair value, with changes recognised in profit or loss. The valuation is based on market conditions and may involve the use of external valuers and assumptions regarding yields and rental income.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The Company has elected to apply the provisions of Section 11 'Basic Financial Instruments'.

Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

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.

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.

Cash & cash equivalents

Cash comprises cash in hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company's bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

Going concern

The financial statements have not been prepared on a going concern basis.

The directors have determined that the Company will not continue in operational existence for the foreseeable future due to cessation of trading on 30/06/2026.

Accordingly, the financial statements have been prepared on a break-up basis. Assets are stated at their estimated realisable values and liabilities include amounts necessary to settle all obligations.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1st July 2025

326

3,476

3,802

Additions

-

1,666

Disposals

(326

)

(3,168

)

(3,494

)

At 30th June 2026

-

1,974

DEPRECIATION

At 1st July 2025

261

2,937

3,198

Charge for year

16

240

256

Eliminated on disposal

(277

)

(1,203

)

(1,480

)

At 30th June 2026

-

1,974

NET BOOK VALUE

At 30th June 2026

-

At 30th June 2025

65

539

604

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st July 2025

310,000

Disposals

(310,000

)

At 30th June 2026

-

NET BOOK VALUE

At 30th June 2026

-

At 30th June 2025

310,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Prepayments

-

374

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

Social security and other taxes

19

58

Directors' current accounts

13,897

2,865

Accrued expenses

1,585

1,259

15,501

4,182

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

Directors' loan accounts

-

200,000

9.	LEASING AGREEMENTS

The Company had no material commitments under non-cancellable operating leases at the balance sheet date.

10.	SECURED DEBTS

The Company had no secured liabilities at the balance sheet date.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

2

Ordinary

£1

2

12.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

At 1st July 2025

131,980

18,302

150,282

Deficit for the year

(128,760

)

(128,760

)

Dividends

(15,522

)

(15,522

)

Assets revalued in period

18,302

(18,302

)

-

At 30th June 2026

6,000

-

6,000

13.	CONTINGENT LIABILITIES

The Company had no contingent liabilities at the balance sheet date.

14.	RELATED PARTY DISCLOSURES

At the balance sheet date, the Company owed £13,897 (2025: £2,865) to a director. The balance is unsecured, interest-free and repayable on demand.

15.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.