REGISTERED NUMBER: 10811055 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

MERRYHILLS INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Onissiphorou

Mrs S Onissiphorou

REGISTERED OFFICE:

12 Gateway Mews

Ring Way

London

N11 2UT

REGISTERED NUMBER:

10811055 (England and Wales)

ACCOUNTANTS:

G. George Associates Limited

Chartered Certified Accountants

12 Gateway Mews

Ring Way

London

N11 2UT

FIXED ASSETS

Tangible assets

4

1,237

521

Investment property

5

789,057

789,057

790,294

789,578

CURRENT ASSETS

Cash at bank

31,415

8,380

CREDITORS

Amounts falling due within one year

6

21,052

11,007

NET CURRENT ASSETS/(LIABILITIES)

10,363

(2,627

)

TOTAL ASSETS LESS CURRENT LIABILITIES

800,657

786,951

CREDITORS

Amounts falling due after more than one year

7

(566,938

)

(618,821

)

PROVISIONS FOR LIABILITIES

(6,419

)

(6,419

)

NET ASSETS

227,300

161,711

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

8

27,367

27,367

Retained earnings

198,933

133,344

SHAREHOLDERS' FUNDS

227,300

161,711

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 17 September 2026 and were signed on its behalf by:

P Onissiphorou - Director

1.	STATUTORY INFORMATION

Merryhills Investments Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

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. Deferred taxation is provided on such surplus or deficit at the rate expected to apply when the property is sold.

The fair value profits on investment property is not a realised profit available for distribution. In order to differentiate the non-distributable profits with the distributable profits of the company, any fair value movements on investment property less the deferred tax on such movements is transferred from retained earnings to fair value reserves, which is a non-distributable reserve.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 July 2025

2,347

Additions

1,128

At 30 June 2026

3,475

DEPRECIATION

At 1 July 2025

1,826

Charge for year

412

At 30 June 2026

2,238

NET BOOK VALUE

At 30 June 2026

1,237

At 30 June 2025

521

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

and 30 June 2026

789,057

NET BOOK VALUE

At 30 June 2026

789,057

At 30 June 2025

789,057

Fair value at 30 June 2026 is represented by:

£

Valuation in 2021

33,787

Cost

755,270

789,057

If investment property had not been revalued it would have been included at the following historical cost:

30.6.26

30.6.25

£

£

Cost

755,270

755,270

Investment property was valued on open market basis on 30 June 2026 by the directors .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Taxation and social security

18,287

6,742

Other creditors

2,765

4,265

21,052

11,007

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

403,380

437,282

Other creditors

163,558

181,539

566,938

618,821

8.

RESERVES

Fair

value

reserve

£

At 1 July 2025

and 30 June 2026

27,367