Merge Jewellery Ltd


Director	OZKESEK, Merve


Registered Address	27 Old Gloucester Street
	London
	WC1N 3AX


Registered Number	09844122 (England and Wales)

Balance Sheet as at
31 August 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		60		337
			60		337
Current assets
Cash at bank and on hand		48,978		46,477
		48,978		46,477
Creditors amounts falling due within one year	4	(25,556)		(25,710)
Net current assets (liabilities)			23,422		20,767
Total assets less current liabilities			23,482		21,104
Net assets			23,482		21,104
Capital and reserves
Called up share capital			100		100
Profit and loss account			23,382		21,004
Shareholders' funds			23,482		21,104

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 8 September 2026, and are signed on its behalf by:

OZKESEK, Merve
Director
Registered Company No. 09844122

Merge Jewellery Ltd

Notes to the Financial Statements
for the year ended 31 August 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 September 25	1,109
	At 31 August 26	1,109
	Depreciation and impairment
	At 01 September 25	772
	Charge for year	277
	At 31 August 26	1,049
	Net book value
	At 31 August 26	60
	At 31 August 25	337

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	148	137
Taxation and social security	623	515
Other creditors	24,785	25,058
Total	25,556	25,710


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.