Merrill Construction Ltd - Filleted accounts

Registered number

07496227

Merrill Construction Ltd

Unaudited Filleted Accounts

31 January 2026

Merrill Construction Ltd
Registered number:		07496227
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		12,665			15,966

Current assets
Debtors	4	5,010			7,146
Cash at bank and in hand		162,154			37,111
		167,164			44,257

Creditors: amounts falling due within one year	5	(154,468)			(41,980)

Net current assets			12,696			2,277

Net assets			25,361			18,243

Capital and reserves
Called up share capital			10			10
Profit and loss account			25,351			18,233

Shareholder's funds			25,361			18,243

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




B Merrill
Director
Approved by the board on 14 October 2026

Merrill Construction Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Motor vehicles	20% reducing balance

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			1		1









3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	16,016		20,912		36,928
	At 31 January 2026	16,016		20,912		36,928

	Depreciation
	At 1 February 2025	13,851		7,111		20,962
	Charge for the year	541		2,760		3,301
	At 31 January 2026	14,392		9,871		24,263

	Net book value
	At 31 January 2026	1,624		11,041		12,665
	At 31 January 2025	2,165		13,801		15,966


4	Debtors			2026		2025
£					£

	Trade debtors			5,010		7,146


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			40,000		-
	Corporation tax			9,762		4,679
	Other taxes and social security costs			36,676		3,063
	Other creditors			68,030		34,238
				154,468		41,980


6	Controlling party

	Mr. B Merrill is the ultimate controlling party by virtue of him owning 100% of the share capital.

7	Other information

	Merrill Construction Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	10 Springwood
	Oakwood Lane
	Sandbach
	Cheshire
	CW11 3PR