PETER MERRON AND SON LIMITED

Company Registration Number:
NI601950 (Northern Ireland)

Unaudited abridged accounts for the year ended 31 March 2026

Period of accounts

Start date: 01 April 2025

End date: 31 March 2026

PETER MERRON AND SON LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2026

Balance sheet
Notes

PETER MERRON AND SON LIMITED

Balance sheet

As at 31 March 2026


Notes
2026
2025


£
£
Fixed assets
Tangible assets: 3 948,840 876,610
Investments: 4 18,000 18,000
Total fixed assets: 966,840 894,610
Current assets
Stocks: 47,900 36,290
Debtors: 5 95,076 101,411
Cash at bank and in hand: 443,800 179,678
Investments:   656,691 630,082
Total current assets: 1,243,467 947,461
Creditors: amounts falling due within one year: 6 (181,323) (144,307)
Net current assets (liabilities): 1,062,144 803,154
Total assets less current liabilities: 2,028,984 1,697,764
Provision for liabilities: (56,691) (44,418)
Total net assets (liabilities): 1,972,293 1,653,346
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 1,972,193 1,653,246
Shareholders funds: 1,972,293 1,653,346

The notes form part of these financial statements

PETER MERRON AND SON LIMITED

Balance sheet statements

For the year ending 31 March 2026 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 12 October 2026
and signed on behalf of the board by:

Name: Mr Peter Merron
Status: Director

The notes form part of these financial statements

PETER MERRON AND SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

PETER MERRON AND SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

2. Employees

2026 2025
Average number of employees during the period 3 5

PETER MERRON AND SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible Assets

Total
Cost £
At 01 April 2025 1,457,612
Additions 170,390
Disposals (69,300)
At 31 March 2026 1,558,702
Depreciation
At 01 April 2025 581,002
Charge for year 58,140
On disposals (29,280)
At 31 March 2026 609,862
Net book value
At 31 March 2026 948,840
At 31 March 2025 876,610

PETER MERRON AND SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Fixed investments

Shares in United Dairy Farmers £18,000

PETER MERRON AND SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Debtors

2026 2025
££
Debtors due after more than one year: 0 0

PETER MERRON AND SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

6. Creditors: amounts falling due within one year note

Trade creditors and accruals £60,636 Corporation tax £120,137 PAYE £549

PETER MERRON AND SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2026

7. Related party transactions

Name of the related party:
Relationship:
Directors
Description of the Transaction: The directors own land personally for which they charge the company a commercial conacre rent annually of £27,050 in the year.
£
Balance at 01 April 2025 0
Balance at 31 March 2026 0