Mereview Taverns Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11736647

Mereview Taverns Limited

Filleted Unaudited Abridged Financial Statements

31 December 2025

Mereview Taverns Limited

Abridged Financial Statements

Year Ended 31 December 2025

Contents	Pages

Officers and professional advisers	1

Abridged statement of financial position	2 to 3

Notes to the abridged financial statements	4 to 6

Mereview Taverns Limited

Officers and Professional Advisers

Director	Mr J P Capper

Registered office	88 High Street
	Ramsey
	Huntingdon
	Cambs
	United Kingdom
	PE26 1BS

Accountant	SR Howell & Co
	Chartered Certified Accountants
	88 High Street
	Ramsey
	Huntingdon
	Cambs
	PE26 1BS

Mereview Taverns Limited

Abridged Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Current assets

Debtors	221	221
Cash at bank and in hand	301	301
	----	----
	522	522

Creditors: amounts falling due within one year	46,181	38,299
	--------	--------
Net current liabilities	45,659	37,777
	--------	--------
Total assets less current liabilities	( 45,659)	( 37,777)
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 45,759)	( 37,877)
	--------	--------
Shareholders deficit	( 45,659)	( 37,777)
	--------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

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

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Mereview Taverns Limited

Abridged Statement of Financial Position (continued)

31 December 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 16 September 2026 , and are signed on behalf of the board by:

Mr J P Capper
Director

Company registration number: 11736647

Mereview Taverns Limited

Notes to the Abridged Financial Statements

Year Ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 88 High Street, Ramsey, Huntingdon, Cambs, PE26 1BS, United Kingdom.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & fittings	-	20% reducing balance
Equipment	-	33% reducing balance
Leasehold improvements	-	20% reducing balance

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 5 ).

5. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
One director	( 13,964)	–	( 13,964)
	--------	----	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
One director	( 15,014)	1,050	( 13,964)
	--------	-------	--------