Mersey Valley Land Recovery Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08593738

Mersey Valley Land Recovery Ltd

Filleted Unaudited Financial Statements

31 December 2025

Mersey Valley Land Recovery Ltd

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Current assets

Debtors	5	2,075	28,604
Cash at bank and in hand		–	13,387
		-------	--------
		2,075	41,991

Creditors: amounts falling due within one year	6	485		20,836
		-------		--------
Net current assets			1,590	21,155
			-------	--------
Total assets less current liabilities			1,590	21,155
			-------	--------
Net assets			1,590	21,155
			-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,490	21,055
	-------	--------
Shareholders funds	1,590	21,155
	-------	--------

These 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 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.

Directors' responsibilities:

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

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Mersey Valley Land Recovery Ltd

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 15 September 2026 , and are signed on behalf of the board by:

Mr P Bannon

Director

Company registration number: 08593738

Mersey Valley Land Recovery Ltd

Notes to the 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 Sycamore House, Sutton Quays Business Park, Sutton Weaver, Runcorn, Cheshire, WA7 3EH.

2. Statement of compliance

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

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances .

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 2 ).

5. Debtors

	2025	2024
	£	£
Trade debtors	–	2,160
Amounts owed by group undertakings	–	13,187
Other debtors	2,075	13,257
	-------	--------
	2,075	28,604
	-------	--------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	–	7,717
Amounts owed to group undertakings	–	11,283
Accruals and deferred income	–	459
Social security and other taxes	–	790
Director loan accounts	485	485
Other creditors	–	102
	----	--------
	485	20,836
	----	--------

7. Directors' advances, credits and guarantees

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

	Balance brought forward and outstanding
	2025	2024
	£	£
Mr P Bannon	( 485)	( 485)
	----	----

8. Ultimate holding company

The company's ultimate parent company is Philip Bannon Plant Hire Ltd, a company registered in England and Wales which owns 100% of the company's issued share capital.