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Registered number: 12301029
Merchant Alliance Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
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Merchant Alliance Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—5

Page 1
Merchant Alliance Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 12301029

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 28,900 |  | 38,534
|  |  | 28,900 |  | 38,534
CURRENT ASSETS
Stocks | 5 | 3,527 |  | 3,527 |
Cash at bank and in hand |  | 788 |  | 5,842 |
|  | 4,315 |  | 9,369 |
Creditors: Amounts Falling Due Within One Year | 6 | (28,674 ) |  | (29,497 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (24,359 ) |  | (20,128 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,541 |  | 18,406
NET ASSETS |  |  | 4,541 |  | 18,406
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 4,441 |  | 18,306
SHAREHOLDERS' FUNDS |  |  | 4,541 |  | 18,406

Page 1
Page 2
Merchant Alliance Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Samuel Jones Director
17/08/2026

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Merchant Alliance Limited
Statement of Changes in Equity
For The Year Ended 30 November 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 December 2023 | 100 | 21,207 | 21,307
Loss for the year and total comprehensive income | - | (2,651 ) | (2,651)
Dividends paid | - | (250) | (250)
As at 30 November 2024 and 1 December 2024 | 100 | 18,306 | 18,406
Loss for the year and total comprehensive income | - | (13,865 ) | (13,865)
As at 30 November 2025 | 100 | 4,441 | 4,541

Page 3
Page 4
Merchant Alliance Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Merchant Alliance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12301029 . The registered office is 4 Rose-An-Grouse, Canonstown, Hayle, TR27 6JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% By Reducing balance method
Computer Equipment | 25% By Reducing balance method

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 43,560 | 2,800 | 46,360
As at 30 November 2025 | 43,560 | 2,800 | 46,360
Depreciation
As at 1 December 2024 | 7,026 | 800 | 7,826
Provided during the period | 9,134 | 500 | 9,634
As at 30 November 2025 | 16,160 | 1,300 | 17,460

...CONTINUED
Page 4
Page 5
Merchant Alliance Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | 27,400 | 1,500 | 28,900
As at 1 December 2024 | 36,534 | 2,000 | 38,534

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,527 |  | 3,527

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 314 |  | -
Accruals and deferred income | 176 |  | 420
Director's loan account | 28,184 |  | 29,077
| 28,674 |  | 29,497

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Samuel Jones | (29,076 ) | (7,683 ) | 5,102 | - | (31,657 )

The above loan is unsecured, interest free and repayable on demand.
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | - |  | 250

Page 5